Attorney
An expert in the practice of tax law, specializes in the protection of rights in court, corporate law.
Recalculation of real estate tax
Every year, property owners pay a tax that is set by a decision of the village, town or city council. It all depends on where exactly the property is located. As practice shows, sometimes this tax is calculated incorrectly, so there is a need for professional legal support in order to appeal the assessed amount and ensure that the tax is recalculated correctly.
If you have any doubts about the correctness of the calculation of the property tax, you can address this question to the lawyers of the law firm “Prikhodko & Partners”. Specializing in the field of tax law, we know how to correctly calculate the amount of tax. And if it turns out that its amount is too large, our specialists will help you appeal, providing high-quality legal support.
Current legislation on property tax: who are the payers?
Clauses 266.1.1 and 266.2.1 of the Tax Code of Ukraine stipulate that the payers of this tax are individuals and legal entities, as well as foreigners who own real estate in Ukraine other than a land plot. The latter clarification is important here, since a different tax is provided for land plots.
Those individual residential or manor houses, summer houses, accepted (put into operation), but the right of ownership to them has not been registered, are not subject to taxation.
It is necessary to touch upon the peculiarities of paying the tax on real estate that is in common ownership in more detail. So, the payment mechanism is as follows:
- If we are talking about non-residential real estate that several people own on the basis of common shared ownership, each co-owner pays the tax directly for their share.
- If non-residential property is owned by several people on the basis of common joint ownership, then in this case the payer is one person determined by mutual agreement, unless another procedure has been provided by the court.
- If residential or non-residential property is owned by several people on the basis of common joint ownership, but is divided between them in kind, each person will be the payer for the share that belongs to him.
The deadlines for paying the property tax differ for individuals and legal entities. When it comes to individuals, the tax is paid within 60 days from the date of delivery of the tax notice-decision. And if we are talking about legal entities, then in this case the tax is paid in advance payments quarterly by the 30th day of the month following the reporting quarter.
Tax rate for real estate
The tax amount must not exceed 1,5% of the minimum wage in Ukraine, established on January 1 of the reporting year, per 1 square meter of the tax base.
As for the tax base, it is the total area of a residential or non-residential property. This includes parts of the property if it is in common shared ownership.
Exemption from payment of tax
Let’s consider who is eligible for tax benefits. So, individuals are exempt from paying property tax if the area of the apartment does not exceed 60 square meters. It is important to understand that this benefit applies even if one person owns several apartments. Let’s imagine 2 situations – one citizen owns 2 apartments – 56 and 45 square meters, and the second citizen owns 1 apartment – 68 square meters. In accordance with the current legislation, the first owner will not pay tax, and the second will pay it for those 8 square meters that go beyond the specified limit.
As for a residential building, the benefit is provided for real estate objects up to 120 square meters. If one person owns several apartments, houses and shares, then in such a situation the preferential area of real estate that is not subject to tax will be 180 square meters.
Recalculation of tax as a result of its appeal
As mentioned above, there are cases when the amount of property tax is calculated incorrectly. If you are faced with such a situation and see clearly inflated amounts, you should contact specialists who will help you appeal so that you can have your tax recalculated. You will meet such experts in our team. We provide the following services:
- Consultations. During the consultation, you can carefully analyze the situation the client has encountered and think over a strategy of action.
- Legal support. For example, this could be an administrative appeal, which is carried out to the highest body of the State Tax Service.
- Representation in court. If the administrative appeal method turns out to be ineffective, we do not stop halfway and move on, representing the client’s interests in court and moving towards a winning case.
If you want to order the services of a tax lawyer, fill out the feedback form on our website and we will call you back.
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1 question
Did you receive a tax decision notice more than 6 months ago?
2 question
Have you followed the administrative appeal procedure?
3 question
Are you the sole owner of this property?
4 question
Do you need help from a lawyer?
Is it possible to get a lawyer's consultation online if it is not possible to come to the office?
Of course. We provide consultations both online and in the office. Online consultation is possible in any convenient way for the client. It can be a video call through a convenient messenger or a video conference format.
Where to complain to the tax office?
You can appeal the decision of the tax office in the district administrative court. We provide full support for tax disputes. If you need legal support that will give results – leave a request on our website.
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Current legislation on property tax: who are the payers?
Tax rate for real estate
Exemption from payment of tax
Recalculation of tax as a result of its appeal