Text file: 1162.txt
author: ssss
downvotes: 10
end consideration date: 2010-11-16
id: '1162'
number comments: 21
number views: 5506
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nThe Ministry of the Environment\
  \ and Spatial Planning and the Geodetic Administration of the Republic of Slovenia\
  \ are responsible for real estate inventory and valuation. The area of expertise\
  \ covered by the Ministry of Finance includes, among others, the taxation of immovable\
  \ property. As far as Austria is concerned, it should be pointed out that there\
  \ is a property tax called GRUNDSTEUER, which is laid down by law in the Property\
  \ Tax Act (Grundsteuergesetz, 1955, last amended in 2010). Thus, the view that the\
  \ property tax in Austria was abolished a long time ago is not correct. As regards\
  \ the taxation of real estate, the Ministry of Finance has been preparing a proposal\
  \ for a new Real Estate Tax Act for some time. The aim is to modernise the system\
  \ of property taxation and replace the current levies in this area, i.e. the property\
  \ tax and the building land use allowance, which are already paid today. The main\
  \ reasons for introducing a property tax are therefore to unify the system of property\
  \ taxation by taxing all immovable property, irrespective of its use and type of\
  \ ownership, and to reasonably increase the revenue from this source, which will\
  \ contribute to a more stable and generous self-financing of municipalities from\
  \ this source on the basis of complete property records. This will also mean a fairer\
  \ and more objective taxation, as it would ensure an even distribution of the tax\
  \ burden from those with higher property values to those with lower property values.\
  \   The new system, which involves setting the tax base at the level of market value,\
  \ therefore starts from the principle of the inclusion of all immovable property\
  \ and relatively low tax rates, which should not overburden taxpayers and thus influence\
  \ their personal and business decisions relating to immovable property. The level\
  \ of the tax liability should therefore be set at a level that allows it to be paid\
  \ without forcing the taxable person to sell the property in order to pay the tax.\
  \   \nResponse from the Ministry of the Environment and Spatial Planning\nThe proposal\
  \ relates to the notification of property owners of the trial calculation of the\
  \ value of real estate, which is carried out under the provisions of the Law on\
  \ Mass Valuation of Real Estate (Official Gazette of the Republic of Slovenia, No\
  \ 50/06). The main purpose of the law is to determine the generalised market value\
  \ of all real estate. This value will not only be useful for tax purposes, which\
  \ are the most exposed in the process of informing property owners. The use of information\
  \ on the generalised market value of immovable property for the siting of development,\
  \ for determining eligibility for social assistance, for determining the tax base\
  \ for the sale of immovable property is already provided for by law. Data on the\
  \ value of real estate facilitates decisions by sellers and buyers of real estate,\
  \ better spatial planning decisions, and more appropriate measures in housing, land\
  \ and other policies. The calculation of the generalised market value of real estate\
  \ can only be based on good quality data. Data on actual real estate transactions\
  \ collected in the real estate market register are used to determine property valuation\
  \ models. A few years of data collection provide a sufficient basis for the determination\
  \ of the models. However, a longer period of time will allow for even more precise\
  \ and detailed determination of the valuation models in the future. Another essential\
  \ prerequisite for the correct calculation of property values is property data.\
  \ For land, the data collected in the Land Cadastre are of sufficient quality. However,\
  \ data on buildings were not collected in Slovenia at all until 2000, except for\
  \ data on buildings in freehold ownership, which were kept to a lesser extent in\
  \ the Land Register e-book, but these data were incomplete. This led to the establishment\
  \ of the building cadastre in 2000 and the real estate register in 2006. The cadastre\
  \ of buildings contains data on buildings and parts of buildings, which are registered\
  \ and modified in an administrative procedure with the consent of the owners. The\
  \ information in the cadastre is the basis for the registration of ownership and\
  \ other rights in rem in buildings and parts of buildings in the Land Register.\
  \ The Real Estate Register, on the other hand, contains, in addition to the data\
  \ from the cadastre, data based on the actual situation and is registered without\
  \ an administrative procedure.  The vast majority of the data entered in the Real\
  \ Estate Register was collected through the inventory of immovable property. The\
  \ inventory collected all data on buildings and parts of buildings not yet registered\
  \ in the Land Register and those data on buildings and parts of buildings which\
  \ are only recorded in the Land Register. In the inventory of immovable property,\
  \ the data were collected on the basis of declarations made by the owners or occupiers\
  \ of the immovable property.  Due to the different sources, methods of collection\
  \ and processing of the data, the Law on Mass Valuation of Real Estate already provided\
  \ that the owners of real estate should be informed of the data recorded in the\
  \ real estate register by means of a notification of the trial calculated value\
  \ of the real estate. All property owners may, on the basis of the notification,\
  \ amend the data.  Errors resulting from inconsistent status in the cadastres and\
  \ the Land Register, unrecorded properties in the cadastres, unrecorded ownership\
  \ in the Land Register, confused identifiers of parts of buildings and dwellings,\
  \ errors in scanning of inventory forms, etc. cannot be corrected by the Geodetic\
  \ Administration without the participation of the property owners. The notification\
  \ provided the property owners with information on how their property and ownership\
  \ is registered in the public records. Once they have corrected the errors, they\
  \ get a realistic picture of how their property is recorded. Most often, the situation\
  \ in the records does not reflect the actual situation for the following reasons:\n\
  \ for multi-apartment buildings, there is no record of the ownership of the storey,\
  \ the turnover of real estate (purchase, sale, inheritance, etc.) is not recorded.),\
  \ there is a contract, which may be notarised, but the new owner has not proposed\
  \ the entry in the land register, the owner is entered in the land register without\
  \ a registration number, which prevents a unique link between the data of the land\
  \ register, cadastres and the real estate register, the properties are not registered\
  \ with the same identification numbers in the cadastres and in the land register,\
  \ the building is not linked to the real plot because the building is not registered\
  \ in the land and building cadastres, and after the construction of infrastructure\
  \ facilities in particular, the measurement, parcelling and transfer of these facilities\
  \ or land to the municipality or the State was not carried out. \n The amended data\
  \ in the real estate register only provides the owner with a more correct calculation\
  \ of the value of the property. It will also be up to the owner of the property\
  \ to ensure that the information on the property is in order and provides legal\
  \ certainty for the owner and that it is used correctly for public purposes.  It\
  \ is up to the owner to ensure that the ownership is registered and that any missing,\
  \ incorrect or incomplete information about the owner in the land register is rectified.\
  \ The Land Registry will only enter changes on the basis of a land registry proposal.\
  \ This also applies to the entry of the owner's registration number - only after\
  \ the registration of the registration number will the Land Register take over any\
  \ changes to the owner's name, surname and address from the Central Population Register\
  \ or the Commercial Register. The owner must also ensure that the building is registered\
  \ in the land and building registers by submitting a request for registration of\
  \ changes in the land and building registers, accompanied by an elaboration prepared\
  \ by a surveyor or a planner in accordance with the prescribed procedure. In Slovenia,\
  \ we are still in the process of setting up real estate registers. Without the participation\
  \ of property owners, the establishment is not possible and their assistance in\
  \ compiling the data is therefore essential. It is in the interest of owners not\
  \ only to use the data correctly for public purposes, but also as an opportunity\
  \ for all owners to identify and correct deficiencies in the recording of data on\
  \ their real estate, which provides them with legal certainty."
response date: 2011-01-03
response due date: null
sent date: 2010-10-14
title: Description of the property
upvotes: 12
url: https://predlagam.vladi.si/predlog/1162
