In Bolesławiec, income per capita amounts to PLN 3,184.39. This puts Bolesławiec in third place among county-level cities in Lower Silesia. In the Lower Silesian Voivodeship, only Polkowice and Lubin ranked higher than Bolesławiec.
“As last year, revenues from earmarked grants were excluded. Particularly during periods of intensive use of European Union funds, grants have a temporary but very strong impact on the level of revenues. The impact of a large investment grant can propel a local government very high in the ranking. This is a temporary (incidental) promotion and has no connection with a lasting increase in the wealth of the budget. It therefore seems that taking into account only own revenues and subsidies received better reflects the theme of our ranking (wealth). As in previous years, revenues flowing into the budget were adjusted in two ways. First, we deducted contributions transferred by local governments in connection with the equalization subsidy (regional subsidy in the case of voivodeships)—the so-called ‘Janosik tax’ in local-government circles. Second, we added to the revenues actually collected the effects of reductions in rates, allowances and exemptions in local taxes (the aim is to compare actual wealth rather than the effects of autonomous fiscal-policy decisions made in municipalities),” the ranking’s authors explain.
Bolesławiec Mayor Piotr Roman points to Bolesławiec’s strong position, despite the fact that since January 1, 2015, residential buildings and dwellings not used for business activity, as well as remaining land (beneath residential buildings, dwellings and other buildings), have been exempt from property tax. Bolesławiec has resolutions providing assistance to investors, supporting the creation of new jobs through a package of investment tax reliefs on property tax. Property tax rates and motor vehicle tax rates have remained unchanged since 2012. Despite the Finance Minister’s reduction of the maximum property tax and motor vehicle tax rates, the rates in force in Bolesławiec are lower.
commissioned information