Real property tax shall payable starting from the month when the right of ownership emerges - the Ministry of Incomes
Real estate tax shall be paid starting from the month, when the right of ownership emerges. This was explained to UKRINFORM in the press service of the Ministry of income and charges.
If the ownership during the year is transferred from one owner to another, the previous owner pays the real property tax for the period from January 1 to the beginning of the month in which he or she lost the ownership of the specified object of taxation. The new owner shall pay the same tax starting from the month in which he or she received the right of ownership.
The tax authority shall send individuals notifications on the amount of the accrued tax. These notifications will be issued by the tax service after receiving all the information from the state authority performing registration of rights to real property. However, taxpayers can choose to apply to the tax authorities to verify the data on the area of residential real estate, tax benefits, rates and assessed tax on real property within 60 days after the receipt of the notice.
Recall that natural persons must pay the tax within 60 days of service of the tax notification at the location of the object of taxation.
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