What is the official ID of this bill?
The official print number for this legislation is PROJEKT USTAWY 2848.
Property value tax: lower for first two homes, higher for additional ones
The bill changes property tax rules for residential buildings. Instead of paying per square meter, owners will pay based on property value. The first two acquired homes will be taxed at a very low rate of 0.02%, while the third and subsequent properties will face 0.5% tax, increasing annually up to 1.5%. The aim is to curb speculation and encourage renting over keeping empty properties.
Key points
First two acquired homes or apartments: 0.02% tax rate – significantly lower than current rates.
Third and subsequent properties: 0.5% in year one, rising 0.1% annually to maximum 1.5%.
Property value based on average transaction prices in the municipality or reconstruction cost index.
Municipalities can adjust tax base using correction factors from 0.2 to 2.
Exemptions from higher rates for social housing, training apartments, buildings with shelters, and energy-efficient properties.
Owners with more than two properties must report them by January 31, 2027.
5-year cap ensures tax cannot exceed amount under current system – protection against sudden burden increases.
Status:
Introduced
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