To make sure you pay the correct tax, and to avoid fines, you must check the registered information for you and your property and contact your municipality if something is incorrect.
The property tax registers contain information about you and your property. By looking in the property tax bill and the certificate of appraised value you can see the registered information.
Property Tax Department and Municipal Property Tax Offices has made efforts to find and correct obvious inaccuracies and outdated information regarding classification of parcels. Despite this there might still be parcels that are incorrectly classified.
Check to assure that everything is correct. If you find inaccuracies, you must take actions to make corrections.
The following can be corrected in the Municipal Property Tax Office:
- Liable taxpayer
- Value category
- Primary residence
- Location/value zone
Please note that to make corrections in the Immovable Property Rights Register you need to contact Kosovo Cadastral Agency (KCA) or the Municipal Cadastral Office (MCO).
Liable taxpayer is the person who on November 30 the year before the tax year is:
- Primarily the person registered as owner of the property in the Immovable Property Rights Register of Kosovo Cadastral Agency.
- If the owner has died or for some reason cannot be determined or located the lawful possessor is liable taxpayer.
- If the owner or lawful possessor cannot be determined or can be determined but has no access to his/her property, the person who factually possesses the property is liable to pay property tax.
For parcels with objects, the same owner/possessor as for the object has been applied to the parcel. This means that if you own an object you are also considered liable taxpayer for the parcel on which the object is located. If this is not correct, please contact your municipal property tax office.
Article 6 of Law No. 06/L – 005 On Immovable Property Tax.
Share shows how big part of the property that is possessed or owned by you.
To be correctly taxed for your part of the property it is important that share is correctly registered. If not – you should contact your municipal property tax office.
The value category should be determined based on the actual use of the property. If a property has several usages the usage of the largest part determines value category. If the value category is not in line with the usage you must contact your Municipal Property Tax office.
The categorization is mainly based on Kosovo Cadastral Agency (KCA) official usage on November 30 the year before the tax year. If the usage of your property has changed after KCA registered the usage you must update this information.
Article 3.1 of Administrative Instruction 03/2018 On Appraisal Methodology.
In a few cases the exact location of a parcel without buildings are unknown. This means that the parcel may have been placed to the wrong area of the cadastral zone and thereby in the wrong value zone.
If this is the case for your parcel, you should contact your municipal office and request a correction.
You can read more about how to check value zone in bullet 6 in the article “Check your bill – assure everything is correct.
Primary residence deduction
You can have a deduction of the appraised value for the object unit that is used as your primary residence. To get the deduction you must register your personal number in the property tax register.
You may only have one primary residence in all of Kosovo. If you have more than one you must correct this in the Municipal Property Tax Office other ways you risk a fine of 100 Euros in each municipality.
The registered area is based on information in the Property Rights Register of Kosovo Cadastral Agency (for parcels) and in the information in the property tax registers (for objects). If the registered area is not in accordance with the actual area of the parcel or the object unit you should contact your Municipal Property Tax Office to request a correction.
- For objects – contact your Municipal Property Tax Office
- For parcels – contact your Municipal Cadastral Office
Address of taxpayer
The bill is sent to the address of the taxpayer. Contact your municipal property tax office if the address in your bill is incorrect in anyway.