In particular, it is specified that due to the implementation of an automated property tax assessment system, changes have been made to the methods of its calculation, tax rates, and the requirement to provide informational calculations for property tax for land in populated areas and non-agricultural purposes, as well as for non-residential buildings, premises, and structures has been abolished.
New definitions have been introduced for residential and non-residential property objects, which has allowed for the reduction of the types of property tax to three:
- tax on residential properties - includes calculations for two categories: residential buildings/premises and land plots intended for household needs;
- tax on non-residential properties - covers calculations for non-residential buildings, structures, and land plots in populated areas and for non-agricultural purposes;
- tax on land plots used in agriculture.
