Property tax exemptions extended
Local government units may introduce exemptions in property tax until the end of 2021, as well as extend the deadlines for payment of its instalments. The idea is to support entrepreneurs who have been most affected by the pandemic.
Such possibilities were given to municipalities by the amendment to the Act of 2 March 2020 on special solutions related to preventing, counteracting and combating COVID-19, other infectious diseases and crisis situations caused by them (Journal of Laws of 2020, item 1842, as amended), which entered into force on 29 June 2021.
– The amendment changed the provisions on property tax. Thanks to it, a selected group of entrepreneurs may receive from municipalities exemptions from property tax payments or longer deadlines for its payment. The payment deadline may be extended to a maximum of 31 December 2021. It concerns those taxpayers whose financial liquidity has deteriorated due to the coronavirus. In order for such a relief or a different tax payment deadline to be introduced, the municipality must pass a resolution to that effect – explains Michał Nielepkowicz, tax advisor, partner at Thedy & Partners.