Real Estate Tax Payable on Immovable Properties Restricted by Zoning Plan
Real Estate Tax Rate to be Paid on Immovables Shortened by Zoning Plan and Refund of Overpaid Real Estate Tax
Article 12 of the Real Estate Tax Law No. 1319 states that the lands and plots of land within the borders of Turkey are subject to land tax, and Article 30 of the same Law states Article 30; The tax of the buildings, land and land, which is shortened by law or other public order design, will be collected at the rate of 1/10 for the period during which the shortened period continues, the rights of Articles 9 and 19 are reserved, in case the shortened period is abolished, the property tax will be paid over the entire tax value starting from the whole year following the date of abolition, 9/10 of the deferred tax for the period during which the shortened period continues, In the event of transfer and assignment of land and land to others by way of sale, stabilization or donation, the ones that are not subject to the statute of limitations for collection will become due and payable, what the restrictions made by law and other legislation are, their duration, certification and the image and problems of the public bodies that impose restrictions will be specified in a management to be prepared by taking the opinions of the Ministries of Finance, National Education, Reconstruction and Settlement and Interior.
Article 2 of the Management on Buildings, Land and Land with Short Design Period, published in the Official Gazette dated 17.11.1986 and numbered 19284, issued in accordance with Article 30 of the Law No. 1319, states Article 2 of the Management on Buildings, Land and Land with Shortened Design, published in the Official Gazette dated 17.11.1986 and numbered 19284, clarifies the subject by stating that “In the zoning plans, the lands that are not allowed for construction due to the fact that they are reserved for official buildings, facilities and schools, mosques, roads, mosques, roads, squares, parking lots, green areas, playgrounds, marketplaces, markets, markets, slaughterhouses and similar public services, and the buildings that are not allowed to create fundamental changes and medicines are deemed to be shortened”.
According to Article 30 of the Real Estate Tax Law No. 319, if there are restrictions on the immovable properties of individuals, the real estate tax should be applied at a rate of 1/10. Otherwise, it is against the law to levy property tax on short-term immovables in amounts exceeding 1/10 rate. In this case, the persons concerned can use their legal rights and apply to the Tax Court to obtain information about the taxes paid at rates exceeding 1/10.
