Amendments To The Law "on Real Estate Tax"

Original Language Title: Grozījumi likumā "Par nekustamā īpašuma nodokli"

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Read the untranslated law here: https://www.vestnesis.lv/op/2015/248.13

The Saeima has adopted and the President issued the following law: amendments to the law "on real estate tax" to make the law "on real estate tax" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1997, nr. 13, 24; 1998, nr. 24; 1999, no. 4, 24; 2001, 1., no. 24; 2003, 2, 15 no; 2005, no. 24; 2007; 2008 21 no, no. 1; 2009, 6., no. 15; Latvian journal, 2009, 200. no; 2010, 106, 170, 206. no; 202. in 2011, no; 2012, nr. 190; 2013, no 194, 232; 2014, 57 no) the amendments are as follows: 1. Article 1, second paragraph: Add to 3.1 points, after the word "civil engineering" by the words "except where the engineering structures leased economic activity"; turn off the ' j ') (point 3.1; Add to part with a 3.4 point as follows: "34) State, local, State, or municipal corporation, and the Corporation, which provides public services, respect property or legal possession of the existing sports structures;". 2. Supplement article 2 the ninth part, after the word "owned" by the words "or jurisdiction". 3. Replace article 10.2 of part 3, the words "the law" with the words "this article". 4. Supplement article 3 with the twelfth, thirteenth, fourteenth, fifteenth and sixteenth of the following wording: "(12) in order to ensure a proportionate increase in the tax burden, land units (parts), which is located in the administrative areas outside the town and area of more than 3 hectares, and at least one of the purposes of use are laid down from the target group using" agricultural land "," forestry land and specially protected natural areas in which economic activity is banned by law "or" water land "(hereinafter rural land) real estate tax to the tax for the year 2025 from the special values defined by the special tax calculation (Special). (13) the Special value is determined on the basis of the cadastral value of the land field. Taxation year special rural land value increase of less than 10 percent from the previous year in the field of taxation of land special values. (14) the special value as tax year January 1, determined by comparing the annual special pirmstaksācij value with the cadastral value specified in the taxation year on January 1. Special value is equal to the cadastral value, if the taxation year on January 1 defined cadastral value does not exceed 10 percent of the annual pirmstaksācij special values. Special value is equal to the specific value of pirmstaksācij year, multiplied by the factor 1.1 if tax year on 1 January of the cadastral value set exceeds 10 percent of the annual pirmstaksācij special values. (15) the Special value of the land, established the field of real estate cadastre of the State information system, during the taxation year is equal to the cadastral value of the land on the date of registration of the unit. (16) If, during the taxation year in respect of rural land real estate national cadastre information system are logged changes to the data, the special value for the taxation year not determined. " 5. Make the second paragraph of article 3.1 paragraph 1 by the following: "1) business support the principle, according to which the local use tax rate as the host of their territory or a certain type of business more competitive, pursuant to the Commission 18 December 2013 Regulation (EU) no of 1407/2013 for the Treaty on the functioning of the European Union and article 108 107. application of the de minimis aid (text with EEA relevance) conditions;". 6. Article 4: Supplement to article 1.2 part as follows: "(12) the Special value of the State land service outside the State real estate cadastre information system, using the real estate cadastre of the State information system established in the field of land cadastre value."; to supplement the article with the fourth paragraph as follows: "(4) the State land service of the particulars of the special value of the municipalities shall transfer to the tax year January 10, for each land unit (its part) giving at least the following information: 1) ground units (land units) administrative area code;
2 the name of the municipality); 3) ground units (land units) cadastral designation; 4) land units (land units) total area (square metres); 5) special value. " 7. Turn off the second part of article 5, the words "at least five years". 8. transitional provisions be supplemented with 64, 65 and 66. paragraph by the following: "64. special value from 1 January 2016, the State land Department is determined by comparing the cadastral value, what it has been 31 December 2015 and the cadastral value, established January 1, 2016. Special value is equal to the cadastral value if the 2016 January 1 defined the cadastral value does not exceed 10 percent of cadastral value December 31, 2015. Special value is equal to the cadastral value in 2015. December 31, for which the appropriate factor 1.1 if 2016 January 1 defined the cadastral value increase of more than 10 percent of cadastral value December 31, 2015. 65. If the municipality in accordance with this law, articles 3 and 5 are issued binding rules on real estate tax rates, or the application of the preferential taxation year 2016., but they have to be amended in connection with the application of special value tax calculation on the land, the municipality is entitled to 2016 15 February these amendments do, assuming the law "On local governments" set out in article 46 and applying from 2016. taxation year. 66. the authorities which apply the transitional provisions in paragraph 65 of the notice for payment of the tax in 2016. the tax year shall be taxable until 1 March. " The law shall enter into force on January 1, 2016. The Parliament adopted the law 2015 November 30. The President r. vējonis 2015 in Riga on December 18.