One of the items on the agenda of the October session of Bolesławiec City Council was a vote on a draft resolution concerning property tax rates. The document—in its amended form—reads:

The following property tax rates are set for the territory of the Municipality of Bolesławiec:

  1. for land:
    a) connected with conducting business activity, regardless of how it is classified in the land and property register – PLN 1.13 per 1 m2 of area,
    b) under standing surface waters or flowing surface waters of lakes and artificial reservoirs – PLN 5.68 per 1 ha of area,
    c) other land, including land used for conducting paid statutory public-benefit activities by public-benefit organizations – PLN 0.59 per 1 m2 of area,
    d) undeveloped land located within a revitalization area referred to in the Act of October 9, 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-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 has not been completed during that time in accordance with construction law – PLN 3.74 per 1 m2 of area.
  2. for buildings or parts thereof:
    a) residential buildings – PLN 0.98 per 1 m2 of usable area,
    b) connected with conducting business activity and residential buildings or parts thereof used for conducting business activity – PLN 28.29 per 1 m2 of usable area,
    c) used for conducting business activity involving the trade of qualified seed material – PLN 13.23 per 1 m2 of usable area,
    d) connected with providing health services within the meaning of the regulations on medical activity, used by entities providing such services – PLN 5.77 per 1 m2 of usable area, e) other buildings, including those used for conducting paid statutory public-benefit activities by public-benefit organizations – PLN 9.54 per 1 m2 of usable 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 new justification for the resolution states that “the change in property tax rates assumes their increase by 9.9%,” meaning that these rates are lower than the maximum rates set by the Minister of Finance.

It also adds: “Estimates show that the above will result in an increase in property tax revenue by approximately PLN 3,327,610.” In the previous version, the increase was estimated at PLN 3,966,240.

Council members adopted the resolution by 13 votes in favor. Five councilors voted against it. What do you think? We invite you to join the discussion.