From 1 January 2015, an exemption from property tax applies to residential buildings and residential premises, in parts not intended for business activity, as well as other land (under residential buildings, residential premises and other buildings).
Those who have previously paid taxes on the above-mentioned properties will not receive decisions in 2015 determining the tax amount as PLN 0.
In the event of the sale or acquisition of the above-mentioned properties after 1 January 2015, both the seller and the buyer must immediately report this fact, concerning the property exemption, to the Finance and Budget Department of Bolesławiec City Hall.
The above exemption does not cover fees for perpetual usufruct.
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