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SERVICES

Property Tax

What is the Scope of Property Tax? How to Apply? And Who Does is Bind?
According to the Property Tax Act no. 1319, Property Tax is paid for lots and buildings. Taxpayers who own these types of properties are obligated to pay property tax. People to pay property tax have to apply to the property teams of applicable municipality.

Which Documents are Necessary for Property Tax Return?
Taxpayers going to the applicable unit for property return are obliged to complete individual information forms for each type of property (lot, land, building and business). They may procure the applicable property return forms from municipalities.

Documents required for property return are: photocopy of title deed, for buildings, building occupation license photocopy, address of building (neighborhood, road and number), residence and lot business address of declaring, tax number and Republic of Turkey ID number.

Payment Periods of Property Tax
The 1st installment of the property tax is due by the end of March-April-May, the 2nd installment by the end of November payable in two equal installments (taxpayers may pay the entirety of their taxes in the 1st period at their option).

How is Property Tax Calculated?
The tax is calculated at the minimum market values of properties for the year of payment (lot, land, residence and business). Tax rates are 0,6 % for lots, 0.3 % for land, 0.2 % for residences and 0,4 % for businesses.

Sanctions of Unpaid Property Tax
A taxpayer who fails to pay his property tax when due is obliged to pay a delay penalty at the rate determined as per Act no. 6183 each month for each delayed installment. For example, this rate has been set as 2.5 % monthly delay penalty as of 2006.

Are There Conditions for Paying Property Tax with Discount? What Are Such Conditions, If Any?
Property Tax may be paid at a discount. If the applicant is retired or has no income and has only one residence and uses such residence only for residing in it, then he may make the tax payments with discount as per Article 8 of the Property Tax Act. For implementation of the discounted tax, the taxpayer has to complete the application for relating to discount.

What To Do If Property Return Is Not Filed On Time?
To file a return, application should be made to our municipality’s Property Team with title deed, ID photocopy and tax number. Tax Office will take necessary action considering the date of reception of the title deed and whether the vendor has filed a return or not. If there is a penalty in consideration, then a form must be submitted as per Article 376 of …. to take advantage of the penalty discount.

What To Do in case of Property Transfer?
Any property taxes due must be paid, the minimum market value for the property for that year must be learned from the Tax Office and the transfer transaction must be performed at that value at the Title Deed Office.
It is necessary to file an application with the applicable municipality so that the tax statement of the sold apartment business, lot or land is deleted from the seller. The tax of the sold place is payable by the seller for the year the property is sold in.

What Should Heirs Do in case of Death?
If the deceased has not filed a statement, if heirs file within three months, then there will be no penalty. However, if no statement is filed by heirs within three months of the date of death, then each heir will be imposed a penalty individually and also taw loss, tax and delay penalties will be collected.

What is joint and several liability?
The buyer and seller are jointly and severally liable for the taxes of a property for which no statement was filed. If the statement of the property purchased by an individual has not been filed by the Seller, the Tax Office will collect taxes and penalties from the buyer retroactively.
Eurocities UCLG-MEWA