Filing Lawsuits Against Valuation Commission Decisions for the 2026 Real Estate Tax
Pursuant to the Real Estate Tax Law, the taxable values of buildings, land, and plots are determined by valuation commissions every four years. The values determined constitute the tax base for the subsequent four-year period (2026–2029).
For the real estate tax to be levied in 2026, the relevant taxable values were determined in 2025 by the valuation commissions, and these values have been posted at local municipalities and neighborhood headmen’s offices.
However, since the tax authority takes the view that the declared values for real estate tax do not reflect the actual market situation—thus causing tax losses in real estate tax, transfer duties, income tax, and inheritance & transfer tax—the valuation commissions have set extraordinarily high per-square-meter land and plot values. This will result in property owners having to pay significantly higher real estate taxes, and taxpayers are therefore preparing to challenge the commission decisions before the courts for the new taxation period.
At this stage, the lawsuit filing deadline and the date on which this period begins are of critical importance. The Law does not provide for the service of valuation commission decisions directly to taxpayers. Accordingly, taxpayers may bring an action against the valuation commission decisions on land and plot values within the 30-day general litigation period starting from the date on which they become aware of the decision.
It is generally accepted that this period can run no later than the last day of the year in which the decision was taken (31 December 2025). After this date, filing a lawsuit is no longer possible.
If the litigation period coincides with the judicial recess, taxpayers may file lawsuits—together with a request for suspension of execution—before the tax courts against the relevant municipalities until the end of business hours on Monday, 8 September 2025. As mentioned above, if the valuation commission decisions are learned of later, the final deadline remains 31 December 2025.
In addition, it should be emphasized that the excessively high per-square-meter values determined by the valuation commissions will also compel a considerable number of taxpayers to fall within the scope of the Valuable Housing Tax.
Comments
John Abraham
says Oct 15, 2017 at 11:00account of the system, and expound the actual teachings of the great explorer of the truth,
Alizabeth Anne
says Oct 15, 2017 at 11:00account of the system, and expound the actual teachings of the great explorer of the truth,
John Abraham
says Oct 15, 2017 at 11:00account of the system, and expound the actual teachings of the great explorer of the truth,
John Abraham
says Oct 15, 2017 at 11:00account of the system, and expound the actual teachings of the great explorer of the truth,
Alizabeth Anne
says Oct 15, 2017 at 11:00account of the system, and expound the actual teachings of the great explorer of the truth,
Leave a Comment