Land and building tax concerns owners or possessors of land, homes, condos, or buildings. Understanding the basics helps you plan correctly and avoid unnecessary penalties.
The basics
In general, the tax burden depends on the type of use of the land/building — residential, agricultural, commercial, or vacant/idle land — each with different criteria and rates. The local administrative authority issues the assessment and payment deadline. Rate details and exemptions may be revised, so check with the authority or an adviser.
Common misunderstandings
- Thinking a single home is exempt, or misclassifying the type of use
- Leaving land idle without realising it may carry a higher tax burden
- Not checking whether the assessment is correct
If the assessment is wrong
If you believe the tax assessment is incorrect — wrong use type or wrong value — the owner has the right to object/appeal following the steps and deadlines set by law. Having a lawyer check and prepare the appeal improves your chance of success.
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If you're unsure about your land-tax burden or want to appeal an assessment, talk to our team to plan and act correctly.