May 25, 2024

10 Questions About Property Tax
Real estate tax, which is known as the price to be paid to the state for the owned building, land or land, and which all real estate owners are obliged to pay, is of interest to approximately 24 million real estate owners as of 2017. We have answered the most basic questions about property tax for you.

1-Who are the property taxpayers?

The owner of the building or land, if any, the beneficiary right holders are the real estate taxpayers. If both are not available, the person who saves the building or land, such as the owner, is the property taxpayer. The right of usufruct is a right that gives an individual the opportunity to make unlimited use of the goods in line with the purpose of the goods.

2-When should the taxpayers make the property tax declaration?

Notifications; For newly built buildings, it can be done within the budget year of the period when the construction ends. In the event that there are reasons to amend the written tax value, the notification is given to the relevant municipality in the location within the budget year in which the change took place.

3-Is there any sanction when the property tax notification is not made?

In case the property tax notification is not submitted on time, the taxpayer is levied by the administration within the scope of the provisions of the same law, according to article 32 of the Property Tax Law. Tax penalty is imposed on the assessment made by the administration within the scope of the Tax Procedure Law No. 213. The tax penalty amount to be deducted is calculated as a multiple of the lost property tax.

4-Which documents are given to the municipality for real estate tax declaration?

Taxpayers who will apply to the municipality for real estate tax notification; It is necessary to apply to the “Financial Services Directorate” real estate service with a photocopy of the title deed and identity card, a photocopy of the occupancy permit for the buildings, the address of the building, the residence address of the declarant, the workplace address and tax number.

5-How are property tax rates calculated for residences, workplaces, plots and land?

For real estate tax, each taxpayer pays tax at different rates and values. There is a 100 percent increased tax in the metropolitan area. By law, the property tax rate of the houses is 2 per thousand in the metropolitan borders; In non-metropolitan municipalities, it is calculated as 1 per thousand.

Workplace and shop property tax rate is 4 per thousand in the Metropolitan; In other municipalities, it is applied as 2 per thousand.

The tax rate of a land in the metropolitan municipality is 2 per thousand, and the tax rate of a land in other municipalities is 1 per thousand; The tax rate of a land in the metropolitan area is 6 per thousand, and the tax rate of a land in other municipalities is 3 per thousand.

6-What is the property tax value (base) amount?

According to the General Communiqué No. 70 of the Property Tax Law; The 2017 property tax values ​​of the taxpayers’ buildings, plots and lands will be calculated with the amounts to be found by increasing the 2016 tax values ​​by 3.83 percent (three point eighty-three), which is the 2017 revaluation rate.

7-When are the property tax payments made?

According to Article 30 of the Real Estate Tax Law No. 1319; Property tax is paid in two equal installments per year. The first installment is set for March, April and May, and the second installment is for November. According to the tax calendar for March 2017, property tax payments started on March 1, 2017. The first installment payment period for the property tax will end on 31 May.

In the event that the payment date of the property tax is passed, the late fee starts to run.

8-Where are the property tax payments made?

Property tax payments are made to the municipality to which the property is affiliated. If the real estate is located in another city, payments can be made from all municipalities. If the payments will be made directly to the municipality; The taxpayer can apply to the collection cashiers with his/her identity document and make the payment. Property tax payments can also be made through PTT and banks.

9-Can property tax be paid online?

Property tax can be paid online. In order to pay online, citizens are required to log in to the e-municipality system from the websites of their municipalities. In addition, payments can be made via the internet branch by credit card.

Online tax payment transactions can be made from the Individual or Corporate Internet Branch from the State/Tax step.

10-What are the advantages of paying taxes on the internet and internet branches?

By making tax payments online, it is possible to save both time and transportation and other costs for the tax office. In addition, banks offer many installments and campaigns to those who want to pay their taxes online.

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