1. Property tax
a) on residential buildings or parts thereof, per 1 m² of usable floor area – PLN 800
b) on buildings or parts thereof connected with conducting business activity other than agricultural or forestry activity, and on parts of residential buildings used for conducting business activity, per 1 m² of usable floor area – PLN 50,000
c) on other buildings or parts thereof, per 1 m² of usable floor area – PLN 8,000
d) on structures – 2% of their value,
e) per 1 m² of land area:
- connected with conducted business activity, except for land connected with residential buildings – PLN 1,300
- other – PLN 110. Objects and land used exclusively for the needs of healthcare, physical culture and fire protection by Volunteer Fire Service units are exempt from property tax. Payment deadlines:
- legal entities – by the 15th day of each month,
- individuals – tax collected by collection agent in quarterly instalments by 15 February, 15 May, 15 September and 15 November.
2. Motor vehicle tax
The Municipal Council adopted the rates specified in the regulation of the Minister of Finance. In addition, owners of passenger cars equipped with functioning exhaust-gas catalytic converters may obtain a 50-percent reduction in the rates set by the Council’s resolution, after submitting a certificate from an authorized diagnostic station confirming that a functioning device has been installed. A detailed list of motor vehicle tax rates is available at the Municipal Office and post offices, and has also been distributed for posting in the village councils. Payment is due in 2 instalments – by 15 February and 15 September at post offices.
3. Dog ownership tax
A fee of PLN 100,000 was adopted for each taxable dog. No tax is collected from persons running an independent household for the first dog in each household. The tax is collected by collection agent by 30 March of the tax year.
4. Administrative fee
- for drawing up a will in the presence of the Municipal Head or an authorized person – PLN 600,000
- for official activities connected with resolving neighborhood disputes outside the Office premises – PLN 450,000
5. Agricultural tax
By resolution, the Municipal Council reduced the purchase price of rye used as the calculation basis for agricultural tax in the Bolesławiec municipality to PLN 170,000 per quintal. This price applies exclusively to the assessment of the first and second instalments of agricultural tax due for 1994