Exemption from property tax on private property in public use
 
I propose to amend the Law on Property Tax in Article 8. In particular:
 
(1)No property tax shall be payable on property which is:
- privately owned but used predominantly for a public purpose
 or by reducing the tax base by a proportion of the area of land which is privately owned but used predominantly as a public good.
In other words, it is a case of a municipality/state using private property for a public benefit. This means that private real estate used as e.g. a public path is exempt from property tax.
This is the case of forest paths, public transport routes, etc., which are used as infrastructure by the municipality but which the municipality does not want to buy. The owner, however, cannot close the route because there is no other option for public transport.
The State has thus taxed private property that is used for public good. Forest paths used as part of the public infrastructure are a case in point. The municipalities are so stingy, however, that they do not want to buy up these paths that are used as a public good.
In short, the owner of such a path is 'taxed' 2 times, the first time he gets nothing out of it, and on top of that he has to pay tax on something that is mostly used by others.
 2. Municipalities have to buy back private properties that are in public use within 2 years with the consent of the property owners. If the municipalities do not buy the property by the deadline, the municipalities must pay rent for the use of the private property. The amount of the rent for use is determined by 50% of the market value of the property per m2.
The proposal is aimed at getting municipalities to address the unregulated real estate situation, as they are currently not in charge of citizens' property used for public transport. A common argument of municipalities is that they do not have the money to buy the property. Indirectly, the municipalities want to acquire real estate, various routes, for free, so to speak, while they impose new and new obligations on us citizens. Indirectly, too, through the state.