During the upcoming meeting of the Bolesławiec City Council, votes are scheduled, among other things, on draft resolutions:

  1. on determining property tax rates
  2. on determining tax rates for means of transport
  3. on determining the rules for setting and collecting the market fee, payment deadlines and fee rates, ordering its collection by tax collectors, and determining the tax collectors and remuneration for collection.

The first draft resolution sets the property tax rates in the Municipality of Bolesławiec:

  1. on land:
    a) connected with conducting business activity, regardless of how they are classified in the land and buildings register – PLN 0.95 per 1 sq m of area b) under standing surface waters or flowing surface waters of lakes and artificial reservoirs – PLN 4.80 per 1 ha of area
    c) other land, including land used for conducting paid statutory public-benefit activity by public-benefit organizations – PLN 0.50 per 1 sq m of area
    d) undeveloped land located within a revitalization area referred to in the Act of 9 October 2015 on revitalization (consolidated text: Journal of Laws of 2018, item 1398, as amended) and situated in areas for which the local spatial development plan provides for residential, service or mixed-use development comprising exclusively these types of development, if four years have elapsed since the plan entered into force with respect to this land and construction has not been completed during that time in accordance with construction law – PLN 3.15 per 1 sq m of area
  2. on buildings or parts thereof:
    a) residential buildings – PLN 0.81 per 1 sq m of usable floor area
    b) connected with conducting business activity, and residential buildings or parts thereof used for conducting business activity – PLN 23.90 per 1 sq m of usable floor area
    c) used for conducting business activity involving the trade of certified seed material – PLN 11.18 per 1 sq m of usable floor area
    d) connected with the provision of healthcare services within the meaning of the provisions on medical activity, used by entities providing such services – PLN 4.87 per 1 sq m of usable floor area
    e) other buildings, including those used for conducting paid statutory public-benefit activity by public-benefit organizations – PLN 8.05 per 1 sq m of usable floor area
  3. on structures – 2% of their value determined on the basis of Article 4(1)(3) and Article 4(3)–(7) of the Act on Local Taxes and Fees.

The statement of reasons reads:

Due to the need to secure funds in the city budget for necessary current expenditure related to the operation of organizational units in 2020, the maximum property tax rates have been set. Estimates show that this will result in an increase in property tax revenue of approximately PLN 4,950,000.

The second of the aforementioned draft resolutions sets the annual tax rates for means of transport. Details are available on the city authorities' website.

The third is intended to introduce changes concerning the market fee. Details are available here.

What do you think? We invite you to join the discussion.