According to the latest changes, the procedure for calculating property tax and the tax rates have been updated. The mandatory submission of information calculations for property tax on land in populated areas and non-agricultural land, as well as on non-residential buildings and structures, has also been abolished.
Furthermore, new terminology has been introduced, such as "residential property object" and "non-residential property object," which has allowed for a reduction in the number of property tax categories to three:
– tax on residential property, which includes two types: residential buildings or premises and land plots related to adjacent, household, or garden areas;
– tax on non-residential property, covering non-residential buildings, premises, structures, and land plots, both in populated areas and in non-agricultural zones;
– tax on land plots that are classified as agricultural land.
Additionally, according to the innovations in tax legislation, pensioners can now expect tax benefits for adjacent, household, and garden land plots.
