Usable floor space of the attic as the basis for real estate tax

Abstract

In terms of real estate tax, the tax base for a building is the usable area measured on all floors, including the attic. According to the provisions of the Act on Local Taxes and Fees, to include an attic in the tax base of a building, the attic must be of a usable nature, as this is a condition for recognizing it as a storey, the area of which is included in the usable area constituting the taxable amount. The provisions of the Act on Local Taxes and Fees do not contain a legal definition of the terms “attic” and “storey”. These terms appear in the provisions of regulations in the field of construction law and fire protection, however, when determining the tax base, one should not refer to legal acts of a lower rank, especially in the field of other areas of law than tax law. Due to the lack of legal definitions, the dictionary meaning of the terms is decisive, so whether the attic of a building should be treated as a storey within the meaning of real estate tax is determined by its usable nature, and not the actual use or compliance with technical construction or fire standards.

Keywords

• immovable property tax
• tax base
• usable attic
• usable area