Councillors from the Bolesławiec Municipality will soon consider a draft resolution on determining property tax rates. The document reads:

The following property tax rates are set:

  1. for land:
    1. associated with conducting business activity, regardless of how they are classified in the land and building register – PLN 1.16 per 1 m2 of area,
    2. under standing surface waters or flowing surface waters of lakes and artificial reservoirs – PLN 5.79 per 1 ha of area,
    3. other land, including land used for conducting paid statutory public-benefit activities by public-benefit organizations — PLN 0.61 per 1 m2 of area, except for land designated as residential areas, in the part not used for conducting business activity or paid statutory public-benefit activities by public-benefit organizations, to which the rate of — PLN 0.58 per 1 m2 of area,
    4. undeveloped land covered by 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 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 this land and construction has not been completed during that time in accordance with construction law — PLN 3.81 per 1 m2 of area;
  2. for buildings or parts thereof:
    1. residential buildings — PLN 0.97 per 1 m2 of usable floor area,
    2. associated with conducting business activity, and residential buildings or parts thereof used for conducting business activity — PLN 28.78 per 1 m2 of usable floor area,
    3. used for conducting business activity involving the trading of certified seed material — PLN 13.47 per 1 m2 of usable floor area,
    4. associated with the provision of healthcare services within the meaning of the provisions on medical activity, used by entities providing such services — PLN 5.87 per 1 m2 of usable floor area,
    5. other buildings, including those used for conducting paid statutory public-benefit activities by public-benefit organizations — PLN 9.71 per 1 m2 of area, except for cowsheds, sheds, barns and garages used exclusively to meet the taxpayer’s own needs related to running a household, in the part not used for conducting business activity or paid statutory public-benefit activities by public-benefit organizations, to which the rate of — PLN 8.99 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.