We have already reported on the matter, including in the article Municipalities of Nowogrodziec and Osiecznica to lose millions? They appeal for a change in the law. The appeals of municipalities—not only those from Bolesławiec County—to tighten the property tax rules for railway properties have proved effective. PAP:
The regulation clarifies the provisions allowing properties containing railway infrastructure (made available, used for passenger transport or broad-gauge infrastructure) and properties with decommissioned railway infrastructure to be exempt from tax. The latter are exempt for three years from the first day of the month following the month in which the decision became final or the regulation authorizing the decommissioning of railway lines or sections thereof, issued under the provisions on railway transport, entered into force.
The explanatory memorandum to the draft states:
Consequently, the proposed solutions will eliminate abuses arising from interpretations of the currently applicable provisions by some entrepreneurs who, without conducting the activities of a railway infrastructure manager on the railway market, use the provision to avoid taxation and reduce property-tax revenues to municipal budgets.
The changes are to enter into force on January 1, 2022.