17.04.2025 332 1 min.

In what cases can you appeal the real estate tax?

Real estate tax is a certain amount of money that must be paid by the owner of a land plot, residential and non-residential buildings.

When the area of ​​​​the dwelling exceeds the permissible preferential norms (60 m² for an apartment and 120 m² for a house), the tax office charges real estate tax in the amount established for each region. By July 1, the tax office sends the property owner a notice that the area of ​​​​his real estate exceeds the norms and is subject to taxation.
Lawyer of the law firm “DE-JURE” Dimitriy Strichenko told in which cases the real estate tax can be appealed.

The first way is a pre-trial appeal. Within 10 days from the moment of receiving the notice, the owner must contact the tax office regarding the improper calculation. If the tax office sees the feasibility of the stated justifications, it can cancel the tax assessment, and if not, it remains to go to court. There are three cases when the real estate tax can be appealed in court:

  1. The tax was assessed in error (for example, if the person no longer owns the specified property).
  2. The property owner is not obliged to pay tax as a beneficiary (for example, housing destroyed as a result of hostilities or left in an occupied territory).
  3. The real estate object is exempt from taxation (is a family-type orphanage, property of a public association of people with disabilities, etc.).

Read the full text of Dimitriy Strychenko’s comment on dilo.ua on our website in the “Media about us” section.

Автор: Dimitrii Strichenko
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