Who Is Exempted From Property Tax?
Persons who have a real estate title deed in their name such as residence, land, workplace or land are obliged to pay real estate tax. The property tax, which is calculated over the current value of the real estate, is paid to the municipalities in two installments per year or in one go. However, some people who own real estate are exempt from paying property tax. Housewives, relatives of martyrs, unemployed, veterans, retired or widowed persons are not obliged to pay property tax. In addition, the other conditions to benefit from the property tax exemption are as follows:
- The person who wants to benefit from tax exemption does not have any other real estate registered in his name. Having more than one real estate title deed in the name of the spouse of the person who wishes to benefit from the tax exemption does not affect the right to exemption.
- The real estate must be less than 200 square meters.
- The residence to be applied for the real estate exemption must not be a summer house. He can benefit from tax exemption if he proves that he has lived at home in summer and winter.
- Even if a tenant resides in the real estate, the real estate tax exemption is valid. However, the landlord must also reside in another house as a tenant.
- People who want to benefit from the exemption because they are retired have to retire in Turkey.
Only homeowners can benefit from this exemption, also called zero-rate property tax. There is no real estate exemption right for workplaces, plots and lands.
How to Benefit from Tax Exemption?
Persons who want to benefit from the real estate tax exemption and meet the above conditions must apply in person. Applications can be made to the municipality to which the real estate is affiliated. For real estate tax exemption, a petition must be written to the Municipality Financial Services Directorate of the relevant municipality. In the petition in question, the real estate owner must declare:
- He has no income,
- Does not own any other real estate,
- The real estate to be benefited from the real estate tax exemption is less than 200 square meters,
- It should be noted that the property is not used as a summer residence, but for permanent residence.
The relevant petition should include the name and parcel number of the real estate, address information and building tax registration number. Along with the petition, a document from the Social Security Institution (SSI) showing that the applicant is not actively insured must be submitted. Persons who have paid real estate tax in previous periods, although they have the right to exemption, can also apply to the relevant municipalities and request the refund of the amount paid 5 years retrospectively.
