the property tax bill project team igor bevc, neva Žibrik ministry of finance ljubljana,...
TRANSCRIPT
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The Property Tax Bill
Project Team
Igor BEVC, Neva ŽIBRIK
Ministry of Finance
Ljubljana, 03.02.’00
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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
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Property Tax Bill
Correct and equitable invoice of Tax Bill of Real Estate Tax to all taxpayers
The goal of the project
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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
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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
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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 :
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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:
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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