Announcement Of Law On Loan For Payment Of Property Taxes

Original Language Title: Bekendtgørelse af lov om lån til betaling af ejendomsskatter

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Announcement of law on loan for payment of property taxes

Hereby promulgated law on loan for payment of property taxes, see. lovbekendtgørelse nr. 1007 by 26. October 2009, with the changes brought about by Act No. 1547 by 21. December 2010 and section 2 of Act No. 622 of 12. June 2013.

The announced legislative text relating to paragraph 1 (a) shall apply only from 1. December 2013, without prejudice. section 17 of law No. 622 of 12. June 2013 amending various legal provisions regarding applications, notifications, requests, notifications and declarations to public authorities.

§ 1. At the request of the owners of the properties referred to in paragraph 4 shall provide municipalities, provided that the conditions laid down in paragraph 4 are met, loans to the following costs: 1) the cost of property taxes payable by those properties with corresponding reason, courtyard and garden.

2) the cost of the connection of the relevant properties for collective works in cases where there is a connectivity obligation.

(2). The Municipal Council may decide to borrow scheme in addition to the costs referred to in paragraph 1, should also cover road and sewer costs and the like. that is the responsibility of the properties.

(3). Loans granted by the municipality in which the property is located in.

(4). Loans pursuant to paragraphs 1 and 2 may only be granted, provided that 1) owner or his spouse resident in this country and at the time, to which those amounts are due for payment, have reached the old-age pension age, see. section 1 a of the law on social pensions, or get paid pension after the lov om social pension, law on the highest, middle, elevated plain and ordinary anticipatory pension, etc. or act on partial retirement or early retirement benefit, receives 2) the property includes a residential apartment, used primarily by the owner or his household to residential, including for recreational residential. As far as two-or domestic, as well as properties, which are used both for residential and commercial purposes, including agricultural property, can the loan be granted only for the payment of the property taxes, etc., which, according to the assessment of authorities allocation proportionately falls on the owner or his household inhabited apartment, 3) loan according to the rules in section 4 shall be ensured by things like skadesløsbrev or pledge.

(5). People who own two or more of the properties referred to in paragraph 4 may only obtain loans to pay the property taxes, etc., payable by one of the properties.

(6). The Municipal Council may, however, in exceptional cases derogate from the condition that the owner or his or her spouse have reached the old-age pension age, see. section 1 a of the law on social pensions, or get paid pension after the lov om social pension, law on the highest, middle, elevated plain and ordinary anticipatory pension, etc., or act on a part-time pension or receiving pre-retirement benefits, see. paragraph 4, nr. 1. the provisions in paragraph 7. The rules laid down in paragraphs 1 to 6 shall also apply where an estate is in co-ownership between several. In these cases, there may only be granted a loan eligible co-ownership loans for part of the maximum amount of the loan in accordance with paragraphs 1 and 2. This part corresponds to the share of the property, which the co-ownership and his household owns.

section 1 a. request for loans for the payment of property taxes must be submitted to the municipality where the property is located, by the application of the digital solution, as the municipality makes available (digital self service). Requests that are not submitted by digital self-service, are rejected by the local authority, see. However, paragraphs 2 and 3.

(2). If the local authority finds that there are special circumstances that the citizen should not be expected to be able to use the digital self-service, the Municipal Council offer that the request may be filed in any other way than by digital self-service in accordance with paragraph 1. The Municipal Council determines how a request covered by 1. point must be made, including whether it should be filed orally or in writing.

(3). The Municipal Council may exceptionally, in addition to the cases referred to in paragraph 2 fail to reject a request that is not filed by digital self-service, if based on an overall economic assessment are clear benefits for the municipality by receiving the request in any way other than digital.

(4). A digital request is considered to be reached when it is available for the local authority. '

§ 2. Loan amounts used by the local authority immediately to the payment of the taxes and charges, for which the loan is granted.

§ 3. Loan amounts carry interest with an annual interest rate, which corresponds to an average calculated to two decimal places by the effective interest on all outstanding mortgage bonds the 12 previous months per 1. October the previous year. The interest shall be calculated from the last timely indbetalingsdag for taxes, etc., if payment of the loan amounts are used. The interest rate is attributed to the loan amount at the end of the year.

§ 4. As security for payment of the loan amount with accrued interest be registered which a skadesløsbrev or a pledge with the mortgage on the property or in a share of the property, see. section 1, paragraph 7.

(2). Skadesløsbrevets or ejerpantebrevets denomination must have liens within the latest staff member property value. In cases where the skadesløsbrevet or the pledge be registered in a share of the property, it must have safety within a proportional share of the adjusted value of the property.

(3). Skadesløsbrevet or oprykkende must have priority registration. The Municipal Council may, in accordance with the borrower's request to supply skadesløsbrevet with ryknings endorsement or permit the registration reminder back through other borrowing. Skadesløsbrevet or the pledge must, however, continue to have the safety within the limits specified in paragraph 2.

(4). The Municipal Council must allow a skadesløsbrev or a pledge, there are things like the property under section 4, the reminder back for loans, which later granted according to the rules of realkreditloven, when the loan is recorded to the repayment of loans, which so far has had a security interest in the property prior to the skadesløsbrevet or the pledge. The new loan must not, however, exceed the balance outstanding on the existing loan plus cost of loan rescheduling. The new maturities and repayment profile must also be unchanged compared to the previous loan. However, the actual term of the new loan is extended to the nearest standard maturity of the bond series.

(5). When skadesløsbrevet or the pledge are things like, loans shall be granted until the loan amount with accrued interest represents 95 per cent of skadesløsbrevets or ejerpantebrevets at face value.

(6). When additional loans cannot be given, then charged later accrued interest owner in connection with the future collection of municipal property taxes and after the in these existing rules.

§ 5. Loan amounts with accrued interest shall be due and payable when the property or a share of the property changes ownership. If the property by the owner's death or in connection with the owner's admission to the nursing home, institution for people with physical or mental disabilities or extensive psychiatric institution is taken over by a household member, Municipal Council can authorise the amount remains deposit, and that the loans continue to be granted. This is also the case where a spouse takes over the property to the hensidden in the undivided live. A spouse who, in the cases referred to in front of takes over the property, however, claims that have already provided loans with accrued interest remaining deposits.

(2). If a loan amount that is payable under paragraph 1 is occupied by several jointly, can a borrower let a proportionate share of the loan amount for loans under section 1, paragraph 7.

(3). By charging a loan amount that is payable under paragraph 1 shall be eligible for a deduction of the interest accrued after the 1. January 2011. The decrease in the accrued interest represents in 2011 33 per cent Allowance is reduced accordingly with one percentage point annually until impact in 2019 is 25 per cent.

§ 6. By 1 October each year. March gives borrower notice of the municipality's municipal credits per 1. January, with an indication of the in the previous calendar year paid property taxes and accrued interest, etc.

§ 7. Municipal Board's decisions after this law cannot be brought before another administrative authority.

§ 8. Pursuant to section 1, paragraph 4, nr. 2, appropriate distributions of the value amount, which is the basis for the tax calculation, made by assessment authorities in accordance with the law on the assessment of the country's real estate.

(2). Cost of distribution in accordance with paragraph 1 shall be borne by the municipality.

§ 9. (Repealed) § 10. (Omitted) section 11. The law has effect for loans granted for payment of property taxes, etc. concerning the fiscal year 1983 and the following tax year, see. However, paragraphs 2 and 3.

Paragraphs 2 to 4. (Transitional provisions omitted) § 12. The law does not apply to the Faroe Islands and Greenland.

Act No. 1547 by 21. December 2010 includes the following entry-into-force provision:

§ 2 the law shall enter into force on the 1. January 2011.

Act No. 622 of 12. June 2013 amending various legal provisions regarding applications, notifications, requests, notifications and declarations to public authorities, if section 2 paragraph 1 (a), contains the following insert date of entry into force and transitional provisions:

§ 17 paragraph 1. The law shall enter into force on the 1. December 2013.

(2). The law shall only apply to applications, notifications, requests, notifications and declarations submitted after the entry into force of the Act.

Economy and the Ministry of the Interior, the 30. August 2013 P.M.V. Niels Jørgen Mau/Pernille Hvidtfelt Østergård