QUESTION 1: What is the theme of Property Tax?
The buildings, land in the borders of Turkey are on the subject of real estate tax.
QUESTION 2: What is meant by the lands in this term?
Building: Whatever the material is made of, it is all of the constant construction on land and water. Floating pools, other floating structures, tents and mobile homes that can be towed to transportation facilities and the like are not considered buildings.
Terrain: The part of the earth whose boundaries are determined by sufficient means, with horizontal and vertical boundaries.
Land: Land within the municipal boundaries is considered to be land plots landed by the municipality.
QUESTION 3: Who are the taxpayers of building and land tax?
The owner of the building or land, if it is usufruct right, if not both, is the person who saves in the building or the land. In the case of a building or a space, the owners of the property are obliged to pay the share. In the case of co-ownership, the owners are mutually responsible for taxation.
QUESTION 4: What are the reasons for changing tax value?
The reasons for changing the tax value are shown below.
a) Construction of a new building. (The construction of the existing buildings or the installation of elevator or heating facilities is a new construction provision.)
b) partial or complete removal of lifts or heating installations in which a building has been burned, demolished or otherwise completely or partially devastated;
c) The complete change of the use of a building or the destruction of part of the residential property of a building into spaces for trade and arts activities such as shops, stores and warehouses. (In the implementation of this judgment, each apartment of an apartment is considered as a building, or partially changed apartment.)
d) The state of the land and the delegation shall be different:
Whether the land which is the exclusive state of a building leaves the state of permanent or the land and the building enter into the state of the building.
The allocation or submission of a building or land or the change of the taxpayer (the expropriation of a part of it is also in the form of a transfer)
The consolidation of all land and buildings into a single land and plot, or the merging of all the shares of a building separated into multiple shares.
The increase or decrease in the value of the building and land exceeds 25% in a city, town or village permanently for any reason.