Text file: 1263.txt
author: jepr
downvotes: 1
end consideration date: 2010-12-24
id: '1263'
number comments: 3
number views: 3943
proposal type: Competent authority response
response: 'Response from the Ministry of Finance

  The property tax under preparation would replace the current levies linked to the
  holding of immovable property, namely the building land use tax, the tax on immovable
  property of natural persons and the forest road maintenance levy. Under the current
  system, agricultural land is not subject to taxation, while forest land accessible
  by forest roads is subject to a forest road maintenance fee. Therefore, these two
  similar types of land are treated differently.  Given that the existing property
  taxes are a revenue of the municipalities and are intended to provide for the investment
  and maintenance of public infrastructure and other public goods at the local level,
  they are considered as a kind of municipal tax, contributing funds for the development
  of public space and services within the municipality.  In the future, property tax
  will continue to be the original revenue of the municipalities and will serve the
  same objectives. Given that all real estate in a municipality benefits directly
  and indirectly from a developed public realm and that its market value also reflects
  the impact of the availability and extent of public goods in a given area, the basic
  premise of the new property tax system is that all real estate, regardless of type
  and ownership, contributes to the development of the local environment through the
  tax. Such a starting point is also based on the tax principle of equal tax treatment.  It
  is therefore proposed that all real estate be included in the tax and that its market
  value, to be determined by a system of mass valuation of real estate, be taken into
  account as the tax base. On the basis of the above, all agricultural land should
  also be included in the tax. This is also the practice in most EU countries, which
  do not exempt this type of land, but more often provide relief, mainly in the form
  of lower tax rates.  No decision has yet been taken on how agricultural land will
  be taxed in Slovenia. Several options are being considered, ranging from setting
  different tax rates for cultivated and uncultivated land, to exempting some land
  from taxation for administrative simplification.  In any case, the objectives to
  be achieved by following the proposal are very ambitious. Whatever solutions are
  chosen, the property tax will be relatively low and the policy embedded in it can
  therefore only serve as a complement to other agricultural land policy measures.
  Therefore, the final solutions for the draft law on the property tax will certainly
  be the result of inter-ministerial coordination.  '
response date: 2011-01-26
response due date: null
sent date: 2010-11-24
title: taxation of agricultural land
upvotes: 9
url: https://predlagam.vladi.si/predlog/1263
