The Property Tax Bill

Project Team

Igor BEVC, Neva ŽIBRIK

Ministry of Finance

Ljubljana, 03.02.’00

The Property Tax Bill

• The tax bill is delivered by the Tax Authority

• One Tax Authority covers more municipality

• The Property Tax is local revenue

Present situation

Property Tax Bill

Correct and equitable invoice of Tax Bill of Real Estate Tax to all taxpayers

The goal of the project

Property Tax Bill

• The user: Tax Authority

• Users requirements:

- produce the tax bill,

- quality to avoid complains

• Decision support:

- deliver to whom and what sort of tax bill

Required steps

Property Tax Bill

The municipality code:

Name and surname:Address:City:

- The tax object (house, flat, garage, land etc.)- Main characteristics (surface, year of construction, location etc.)- The tax base (market value)- The tax rate (in percentage)

The property tax (the market value * tax rate) = total tax amount

The Tax Bill Form

Property Tax Bill

- to collect required data

(identify the subject to

taxation)

- to determine the tax base

- to assess the property tax

according to tax rate

- to send the Tax Bill to

Taxpayers

to choose the name of Taxpayers and select all their

real estate objects

to find a tax base according toReal Estate Valuation

Law

to calculate and check the value of Real Estate and property tax to print out and send the Tax Bill to Taxpayers

Procedure : GI Product :

Property Tax Bill

• Useful software-simply GIS analysis and statistical calculations (available on the market)

• Powerful hardware-central database with ca. 20

terminals, centralized printing and distribution system

• Real estate data (declaration of Taxpayers, existing database)

• Connection between Tax Authorities and responsible institutions (SMA, Supreme Court, Municipalities etc.)

Technical Solutions:

Property Tax BillThe cost-benefit analysis

Costs:- to established a real estate register: 490.000.000 SIT- yearly maintenance of the register 200.000.000 SIT- personnel(1 person/60 Tax Authorities) 450.000.000 SIT- hardware, software and education 500.000.000 SIT---------------------------------------------------------------------------TOTAL 1.640.000.000 SIT

Incomes:- increase of tax revenues (from 14 to 24 billions SIT = 10 billion SIT

Benefits: 8.360.000.000 SIT