Pursuant to Article 36, section 4 of the Act of 27 March 2003 ((Journal of Laws of 2003, No. 80, item 717) (hereinafter the ‘Act’), if, in connection with the adoption of a Local Spatial Development Plan (hereinafter the ‘LSDP’) or an amendment thereto, the value of the real property increases and the owner or perpetual usufructuary sells the real property, the head of the municipality, mayor or town president collects a one-off fee established under the plan, set as a percentage of the increase in the value of the real property.
The fee described above is the municipality’s own revenue (a type of compensation) and constitutes the definition of the so-called zoning fee. Currently, the amount of the fee cannot exceed 30% of the increase in the value of the real property.
The prerequisites for establishing the zoning fee (cumulative):
(i) the increase in the value of the real estate as a result of the enactment of the LSDP or its amendment,
(ii) determination, in the Local Spatial Development Plan or its amendment, of the percentage rate of the real property value increase, constituting the basis for determination of the amount of the zoning fee,
(iii) sale of the real property by the previous owner before the lapse of 5 years from the date of entry into force of the adopted LSDP or an amendment thereto.
In practical term, after the notary public sends the excerpt from the notarial deed, the proceedings to establish the fee for the increase in the value of the real property caused by the enactment or amendment to the LSDP are initiated ex officio.
The draft amendment to the zoning fee as a fee of a uniform and universal nature, independent of the date of the real estate sale transaction, has now been abandoned.
*’Disposal of real estate’ should be understood as both the disposal of the entire real estate and a part of it, as well as the disposal of a share in the ownership right to the real estate.
13 September 2023
