Attention, a tax increase is probably ahead of us. Bolesławiec city councillors will deal with the matter at the Council’s October session. The draft resolution reads:
The following property tax rates are set in the area of the Municipality of Bolesławiec:
1) on land:
a) connected with conducting business activity, regardless of how it is classified in the land and buildings register – 0.99 PLN per 1 m² of area,
b) under standing surface waters or flowing surface waters of lakes and artificial reservoirs – 4.99 PLN per 1 ha of area,
c) other land, including land used for conducting paid statutory public-benefit activities by public-benefit organizations – 0.52 PLN per 1 m² of area,
d) undeveloped land included in a revitalization area referred to in the Act of 9 October 2015 on revitalization (consolidated text: Journal of Laws of 2020, item 802, as amended) and located 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 that land and construction was not completed during that time in accordance with construction law – 3.28 PLN per 1 m² of area.2) on buildings or parts thereof:
a) residential buildings – 0.85 PLN per 1 m² of usable area,
b) connected with conducting business activity, and residential buildings or parts thereof used for conducting business activity – 24.84 PLN per 1 m² of usable area,
c) used for conducting business activity involving the trading of certified seed – 11.62 PLN per 1 m² of usable area,
d) connected with the provision of healthcare services within the meaning of the regulations on medical activity, used by entities providing such services – 5.06 PLN per 1 m² of usable area,
e) other buildings, including those used for conducting paid statutory public-benefit activities by public-benefit organizations – 8.37 PLN per 1 m² of usable area.3) on structures – 2% of their value determined on the basis of Article 4(1)(3) and (3–7) of the Act on Local Taxes and Charges.
The justification states:
Pursuant to Article 5(1) of the Act on Local Taxes and Charges (Journal of Laws of 2020, item 1170, as amended), the municipal council determines the property tax rates by resolution. Their amount may not exceed the upper limits of rates specified annually by the Minister of Finance. By way of an announcement, on 23 July 2020 the Minister of Finance specified the upper limits of rate amounts for taxes and charges for 2021.
Due to the need to ensure funds in the city budget for essential current expenditure related to the operation of organizational units in 2021, the maximum property tax rates have been set. Estimated calculations show that this will result in an increase in property tax revenue of approximately PLN 2,005,940.