Text file: 4557.txt
author: "Breda Arn\u0161ek"
downvotes: 0
end consideration date: 2013-05-25
id: '4557'
number comments: 4
number views: 1429
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nProperty tax is levied on immovable\
  \ property owned or occupied by natural persons who own buildings, parts of buildings,\
  \ dwellings, garages and rest or recreational premises, whether used by themselves\
  \ or rented out. For residential property, an exemption is provided for dwellings\
  \ of up to 160 m\xB2 used by the owner himself or by a member of his family. In\
  \ addition, no property tax is payable on agricultural outbuildings, on business\
  \ premises used by the owner or occupier for the pursuit of his business, on dwellings\
  \ of agricultural taxpayers who are themselves or their family members insured for\
  \ retirement and invalidity benefits on the basis of their agricultural income,\
  \ on buildings declared to be a cultural or historical monument, and on buildings\
  \ which cannot be used for objective reasons. First-time owners of new dwelling\
  \ houses or flats and garages and owners of repaired and renovated dwelling houses\
  \ or flats and garages are also temporarily (for 10 years) exempted from property\
  \ tax if the repair or renovation has increased the value of these buildings by\
  \ more than 50 %. The exemption does not apply to rest or recreation rooms, nor\
  \ to business premises, even if they form part of a dwelling building. The tax rates\
  \ are progressive according to the assessed value of the property and vary according\
  \ to the use to which they are put.\nThe building land use charge is a levy payable\
  \ on building land in towns and urban settlements, in areas designated for housing\
  \ and other complex construction, in areas for which a spatial implementation plan\
  \ has been adopted and in other areas equipped with a water and electricity network.\
  \ The determination of the areas for which compensation is payable and the amount\
  \ of the compensation shall be the responsibility of the municipalities, taking\
  \ into account in particular the provision of building land with communal and other\
  \ facilities and the possibility of connection to such facilities, the location\
  \ and purpose and the rational use of the building land, the exceptional advantages\
  \ in relation to the generation of income in economic activities and the criteria\
  \ for exemption from the payment of compensation for the use of building land. The\
  \ person liable for the payment of the compensation is the direct user of the land\
  \ or of the building or part of the building (the holder of the right of disposal\
  \ or the owner, the tenant of the flat or business premises, the holder of the right\
  \ of occupancy).\nYour proposal on the use of GURS records for the purposes of property\
  \ taxation is followed by the proposed Law on Property Tax, which is currently under\
  \ public discussion. The draft law provides for the replacement of the property\
  \ tax and the building land use allowance by a new property tax, which aims at a\
  \ fairer and more consistent regulation of property taxation. The Bill thus provides\
  \ for the taxation of all immovable property (except explicitly exempted immovable\
  \ property) as defined in the GURS real estate register, as well as immovable property\
  \ which is not registered in the real estate register, but which meets the conditions\
  \ to be registered. This also includes buildings which, for whatever reason, are\
  \ not registered in the real estate register or the building register but should\
  \ be.\n "
response date: 2013-06-26
response due date: null
sent date: 2013-04-26
title: property/asset taxation
upvotes: 14
url: https://predlagam.vladi.si/predlog/4557
