During the October session, Bolesławiec City Council will vote, among other things, on two draft resolutions concerning increases in monetary charges. The first of these drafts—“on determining property tax rates”—states:

[…] The following property tax rates are set in the Municipality of Bolesławiec:

  1. for land:
    a) connected with conducting business activity, regardless of how they are classified in the land and building register—PLN 1.03 per 1 m2 of area,
    b) under standing surface waters or flowing surface waters of lakes and artificial reservoirs—PLN 5.17 per 1 ha of area,
    c) other land, including land used to conduct paid statutory public-benefit activity by public-benefit organizations—PLN 0.54 per 1 m2 of area,
    d) undeveloped land included in a revitalization area referred to in the Act of 9 October 2015 on revitalization (Journal of Laws of 2021, item 485) and located in areas for which the local spatial development plan provides for residential, service or mixed development consisting exclusively of those types of development, if four years have elapsed since the plan entered into force with regard to that land and construction was not completed during that time in accordance with construction law—PLN 3.40 per 1 m2 of area.
  2. for buildings or parts thereof:
    a) residential—PLN 0.89 per 1 m2 of usable floor area,
    b) connected with conducting business activity, and residential buildings or parts thereof used for conducting business activity—PLN 25.74 per 1 m2 of usable floor area,
    c) used for conducting business activity involving the trade of certified seed material—PLN 12.04 per 1 m2 of usable floor area,
    d) connected with the provision of health services within the meaning of the regulations on medical activity, used by entities providing such services—PLN 5.25 per 1 m2 of usable floor area,
    e) other buildings, including those used to conduct paid statutory public-benefit activity by public-benefit organizations—PLN 8.68 per 1 m2 of usable floor area.
  3. for structures—2% of their value determined on the basis of Article 4(1)(3) and paragraphs 3–7 of the Act on local taxes and fees.

The justification states:

Due to the need to ensure funds in the city budget for the necessary current expenses connected with the operation of organizational units in 2022, the maximum property tax rates were set. Estimates show that this will result in an increase in property tax revenue by approximately PLN 1,790,450 [podkreślenie – istotne.pl].

The justification for the second draft resolution mentioned above—“on determining motor vehicle tax rates”—contains the following passage:

Due to the need to ensure funds in the city budget for the necessary current expenses connected with the operation of organizational units in 2022, the maximum motor vehicle tax rates were set. Estimates show that this will result in an increase in motor vehicle tax revenue by approximately PLN 29,015.

Details are available on the website of the Bolesławiec City Hall. What do you think? We invite you to discuss..