You must report all changes in the use of the property. You must also report extension in the property that may affect the appraised value more than 5,000.00 €. If your property suffers from damages that might affect the appraised value more than 5,000 Euros you can request a complementary appraisal.
You must self-declare the following to your Property Tax Office. Use one of the forms for Self-Declaration.
- All changes in usage (Self-Declaration for Change of Property Usage)
- Extensions of objects that is expected to affect the appraised value more than 5,000.00 €. (Self-Declaration for Property Extension)
- If your property is damaged and this is expected to affect the value more than 5,000.00 € you can ask for a complementary appraisal.(Request for Appraising Damaged Property)
Self- Declaration forms must be submitted within 30 days from the date when the change/extension is made, but not later than November 30. For those who do not register in time fines will apply.
Examples of changes that must be self-declared;
- If you have a field and you build a family house on it, the value category should be changed from “field” to “parcel for family house”.
- If you have an apartment and you turn this into a restaurant, the value category will change from apartment to restaurant.
- If you have a one floor family house and you add a second floor, this extension will affect the area (m2) and the value of the house.
The Property Tax Department will make a complementary appraisal if the changes are expected to change the value of the property more than 5,000.00 €.
Article 18.8 to 18.10 of Law No. 06/L – 005 On Immovable Property Tax