New calculation rules have been introduced, and property tax rates have been changed. Additionally, the requirement to submit informational calculations for non-agricultural land plots, non-residential buildings and premises, as well as for land in populated areas, has been abolished.
Now, property tax is classified into three groups:
- tax on residential real estate — includes residential premises and plots used for household or gardening activities;
- tax on non-residential real estate — covers non-residential buildings, premises, structures, and land plots of non-agricultural designation;
- tax on agricultural land plots.
The agency noted that for pensioners, the exemption for plots used in personal subsidiary farms, as well as for household and garden plots, remains in place.
