One of the items on the agenda of the October session of the Bolesławiec City Council will be a vote on the draft resolution concerning property tax rates. The document reads:

The following property tax rates are set within the Gmina Miejska Bolesławiec:

  1. for land:
    a) connected with conducting business activity, regardless of how they are classified in the land and building register – 1.16 zł per 1 m2 of area,
    b) under standing surface waters or flowing surface waters of lakes and artificial reservoirs – 5.79 zł per 1 ha of area,
    c) other land, including land used to conduct paid statutory public-benefit activity by public-benefit organisations – 0.61 zł per 1 m2 of area,
    d) undeveloped land within a revitalisation area referred to in the Act of 9 October 2015 on revitalisation (Journal of Laws of 2021, item 485), located in areas for which the local spatial development plan provides for residential or service construction, or mixed-use development comprising exclusively those types of development, if four years have elapsed since the plan entered into force with respect to that land and construction has not been completed during that time in accordance with construction law – 3.81 zł per 1 m2 of area.
  2. for buildings or parts thereof:
    a) residential – 1.00 zł per 1 m2 of usable floor area,
    b) connected with conducting business activity, as well as residential buildings or parts thereof used to conduct business activity – 28.78 zł per 1 m2 of usable floor area,
    c) used to conduct business activity involving the trade of certified seed material – 13.47 zł per 1 m2 of usable floor area,
    d) connected with the provision of healthcare services within the meaning of the regulations on medical activity, used by entities providing such services – 5.87 zł per 1 m2 of usable floor area,
    e) other, including those used to conduct paid statutory public-benefit activity by public-benefit organisations – 9.71 zł per 1 m2 of usable floor area.
  3. for structures – 2% of their value determined pursuant to Article 4(1)(3) and (3–7) of the Act on Local Taxes and Charges.

The justification states:

Due to the need to secure funds in the city budget for necessary current expenditure related to the operation of organisational units in 2023, the maximum property tax rates were set in accordance with the resolution in question.

Estimated calculations show that this will result in an increase in property tax revenue of approximately 3,966,240 zł.

The councillors will probably make their decision at the end of October. What do you think? We invite you to join the discussion.