Property tax in Bolesławiec. New rates from 1 January 2027

The draft resolution provides for setting property tax rates at the maximum level permitted by law. In its justification, the city describes this as a 2.7% increase compared with the current rates. In practice, because amounts are rounded to grosz, the changes vary depending on the category. Most rates rise by approximately 2.7–2.8%, but the rate for residential buildings rises by approximately 3.2% (from PLN 1.25 to PLN 1.29), while the rate for other land rises by approximately 3.9% (from PLN 0.77 to PLN 0.80). The rate for structures remains unchanged (2% of their value).

If the councillors adopt the resolution, the new rates will take effect on 1 January 2027.

What will the new property tax rates be?

The proposed changes cover both land and buildings, as well as parts of buildings. For residential properties, the rate is to increase from PLN 1.25 to PLN 1.29 per square metre of usable floor area.

Owners of properties connected with business activity will also pay more. In this category, the proposed rate will rise from PLN 35.53 to PLN 36.49 per square metre of usable floor area.

The draft provides for the following rates for 2027:

  • Land connected with business activity: PLN 1.49 per m², currently PLN 1.45.
  • Other land (including land used for the paid statutory activity of public-benefit organisations): PLN 0.80 per m², currently PLN 0.77.
  • Land under surface waters: PLN 7.35 per hectare, currently PLN 7.15.
  • Undeveloped land covered by specific revitalisation regulations (with a local zoning plan providing for residential, service or mixed-use development, if four years have passed since the plan came into force without construction being completed): PLN 4.85 per m², currently PLN 4.72.
  • Residential buildings: PLN 1.29 per m² of usable floor area, currently PLN 1.25.
  • Buildings connected with business activity (including parts of residential buildings used for business activity): PLN 36.49 per m², currently PLN 35.53.
  • Buildings connected with trading in certified seed material: PLN 17.09 per m², currently PLN 16.64.
  • Buildings connected with the provision of healthcare services: PLN 7.47 per m², currently PLN 7.27.
  • Other buildings (including those used for the paid statutory activity of public-benefit organisations): PLN 12.33 per m², currently PLN 12.

The property tax rate for structures is to remain at 2% of their value determined in accordance with the Act on Local Taxes and Fees.

How much more apartment and house owners may pay

The justification for the draft resolution gives examples showing how the proposed change may affect taxpayers’ annual liabilities. The actual amount depends on the area of the property and land, as well as the share in the common property.

The calculations included in the document show that:

  • The owner of a 50 m² apartment, with approximately 20 m² of land allocated to them, will pay about PLN 3 more per year.
  • The owner of a 120 m² detached house and a 1,000 m² plot will pay about PLN 35 more per year.
  • The owner of a 142 m² building connected with business activity and 45 m² of land will pay about PLN 138 more per year.
  • The owner of a 42 m² business premises, with approximately 13 m² of land allocated to them, will pay about PLN 41 more per year.

These are examples provided by the authors of the draft, not identical amounts for all taxpayers. The tax amount in a specific case will depend on the property’s parameters and the rates applied.

The city justifies the change by rising costs

The justification for the draft states that setting the rates at the proposed level is intended to help maintain Bolesławiec’s budget stability in the face of rising operating costs.

Revenue from property tax is one of the sources used to finance the municipality’s own tasks. These include the operation of the education system, municipal services and ongoing public services provided for residents.

According to the draft, implementation of the resolution is to be entrusted to the city mayor. The new regulations are to replace the resolution of 29 October 2025, which sets the rates applicable in 2026.

Councillors will decide on the new rates

The proposed rates are part of a draft resolution prepared for the October session of the Bolesławiec City Council. Only a vote by the councillors will determine whether they are adopted in the proposed form.

If the resolution is adopted and comes into force as set out in the draft, the new property tax rates will apply from 1 January 2027.