Ekonomiczne Problemy Turystyki (Jan 2015)

The Collection of Betterment Levies in Relation to the Division of Real Estate in the Rural Commune of Zielona Góra

  • Maria Hełdak,
  • Sylwia Rak,
  • Jakub Szczepański

Journal volume & issue
Vol. 31


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The aim of the article is to showcase the practical aspects of collecting betterment levies related to an increase in the value of real estate due to its division. As a statutory deduction, the betterment levy contributes to the budget of its respective municipality. The reason it is collected has to do with an increase in the value of property that is financially beneficial for the owner or perpetual lessee who has paid their annual fees for the entire lease period or is exempt from it. In order to achieve the goal of the study, the authors performed a characterisation of proceedings related to establishing the levy in the rural municipality of Zielona Góra in the years 2009–2012. During the analysed period 266 decisions were issued regarding the determining of betterment levies. In 2009 this number surmounted to 109 decisions, but decreased yearly to finally reach only 39 decisions in 2012. The increase in the value of the real estate formulated in the property valuation for the purpose of calculating the levy was decreasing each year from circa 8% in 2009 to circa 2% in 2012.