New tool to motivate owners of neglected buildings to ensure their proper maintenance

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On 5 May 2022, the National Council of the Slovak Republic approved an amendment to Act No. 582/2004 Coll. on local taxes and local fees for municipal waste and small construction waste, as amended.

The most significant changes introduced by the amendment effective from 15 June 2022 include a higher tax on unmaintained buildings set through the specific tax rate coefficient applicable to such buildings.

The increase in real estate tax based on new coefficient will apply to buildings which:

  • are not properly maintained by the owner, despite the fact that the building office has legally ordered the owner to remedy the situation,
  • do not meet the basic building requirements under the Building Act and the building office has ordered the owner to make the necessary modifications,
  • endanger the life and health of persons, although the building office has legally ordered the owner to remove them.

In the case of unmaintained buildings, the municipality or city has the possibility to determine a tax rate coefficient on the basis of a general binding decree in the amount from 1 to 10, whereby this coefficient will be used to multiply the standard real estate tax rate.



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