Update

Councillors adopted the resolution. Six councillors voted against it:

GłosowanieGłosowanie • UM Bolesławiec

Let us recall. On 25 October, we reported:

During the next meeting of the Bolesławiec City Council, councillors will vote on a draft resolution concerning the determination of property tax rates.

What are the rates to be?

  1. for land:
    a) connected with conducting business activity, regardless of how they are classified in the land and building register – PLN 1.38 per sq m of area,
    b) under standing surface waters or flowing surface waters of lakes and artificial reservoirs – PLN 6.84 per hectare of area, c) other land, including land used to conduct paid statutory public-benefit activities by public-benefit organizations – PLN 0.73 per sq m 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 2024, item 278), located in areas for which the local spatial development plan provides for residential, service or mixed development consisting exclusively of these 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 period in accordance with construction law – PLN 4.51 per sq m of area;
  2. for buildings or parts thereof:
    a) residential buildings – PLN 1.19 per sq m of usable floor area, b) connected with conducting business activity, and residential buildings or parts thereof used for conducting business activity – PLN 34.00 per sq m of usable floor area,
    c) used for conducting business activity involving the trade of certified seed material – PLN 15.92 per sq m 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 6.95 per sq m of usable floor area,
    e) other buildings, including those used to conduct paid statutory public-benefit activities by public-benefit organizations – PLN 11.48 per sq m of usable floor area;
  3. for structures – 2% of their value determined on the basis of Article 4(1)(3) and (3–7) of the Act on Local Taxes and Charges.

The explanatory statement says:

Pursuant to Article 5(1) of the Act on Local Taxes and Charges (...), the municipal council determines the property tax rates by resolution. Their amount may not exceed the upper limits of the rates specified annually by the Minister of Finance. By way of an announcement, the Minister of Finance specified the upper limits of the rates of taxes and charges for 2025 on 25 July 2024.

Due to the need to ensure funds in the city budget for necessary current expenditure related to the operation of organizational units in 2025, the maximum property tax rates were set. Estimates indicate that this will result in an increase of PLN 3,022,660 in property tax revenue in 2025.

The resolution will enter into force on 1 January 2025.