Assessment of the eligibility of real estate for tax benefits

Published: 24.01.2021.

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Free

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Recipient

Any person

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Receiving restrictions

Description:

Within one month from the day of receipt of the request (if all the necessary documents have been submitted and they comply with the requirements of regulatory enactments), the City Development Department of Riga City Council shall give its opinion regarding the application or non-application of tax incentives. The decision regarding the granting or exclusion of relief shall be taken by the Revenue Board of the Riga City Council.

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According to Section 5 of the Law On Real Estate Tax and Law No 109 of the Riga City Council of 15 December 2021 on the Procedures for Granting Real Estate Tax Benefits in Riga (hereinafter - SN No 109), real estate tax relief is granted to certain categories of taxpayers regarding real estate in the administrative territory of Riga City. - land and buildings. Relief shall be granted for the entire tax year to all owners of the building.
The works must have been performed in accordance with the procedures specified in regulatory enactments and completed after 31.12.2013 (i.e. the works have been completed and the building has been taken into service or a note has been made on the document card of the building's facade regarding the completion of the work
During the dark hours of the day, the decorative lighting of the building's facade must be maintained permanently.
Relief shall be granted for a period of 5 years starting with the next tax year following the making of the relevant mark in the Riga City Council's Uniform Information System.

Process description
Related documents

Process description

Service requests
By 1 October of the pre-taxation year, the person or real estate manager must submit electronically an application of a specified form to the City Development Department of the Riga City Council for the assessment of the building.
1) if the building has been recognised as the historic building of the cultural and historical value of the urban environment, for which a cultural historic, authentic building front has been determined, and it is maintained in conformity with the requirements specified in regulatory enactments for the preservation of the historic building and cultural and historical environment in the territory of the historic centre of Riga and the protection zone thereof, an application shall be submitted (form No. Da_123_v1). A photograph of the facade of the building shall be attached to the application.
2) if the building is located in the territory of city building monuments of State importance or in the building protection area specified in paragraphs 391 and 395 of Law No 34 of the Riga City Council on 20.12.2005, as well as if the building has been included in the list of State protected cultural monuments, outside these territories and the building has been performed in the list of facades. full renovation or full refurbishment or reconstruction of a wooden building, if the wooden facade is maintained against the public outdoor, if the building has undergone full restoration, renovation or reconstruction, full restoration of the wooden building and the decorative lighting of the facade has been constructed, an application shall be required (form No. Da_124_v1).
3) if the heating of all facades has been performed for an apartment house, the works have been completed and the building has been accepted into service, or a note has been made on the document card of the building's facade regarding the completion of the works, an application shall be submitted (form No. Da_125_v1). In the Annex, the application shall be accompanied by an instrument regarding the taking into service of a building or a certificate of proof of the building's facade and
Exception: If the building has been subjected to heating of all the facades before 01.01.2014, a valid energy performance certificate for the building, in which the energy efficiency class specified for the building is not lower than class C, is a prerequisite for tax incentives. An application must be submitted (form No. Da_125_v1). In the Annex, the application shall be accompanied by an instrument regarding the taking into service of a building or a certificate of proof of the building's facade and
Receipt of services
Informational replies are sent with an electronic signature and a secure time stamp
letter to the submitter to the e-mail specified in the application.