1. public review and Appealing of LAND AND REAL Property TAXES
Arvydas Bagdonavičius
Deputy director
State Enterprise Centre of Registers
Lithuania
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

2. Public opinion in Mass valuation process
documents
Public
Review
Approval and official publication
122 Mass valuation reports:
60 reports on land value by municipality
60 reports on building value by municipality
1 report on entire land in Lithuania
1 report on all buildings in Lithuania
Cooperation with mass media, municipalities, society, Ministries of Finance and Agriculture
Publication of preliminary (draft) values.
Correction.
Approval of documents
Publication of mass valuation documents
Assessment of properties from the 1st of January
Publication of values
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

3. APPEAL SYSTEM 3 2 1
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

4. APPEAL STEP 1
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

5. PUBLIC REVIEW
Public announcement about everyone’s right to assess and comment the mass valuation documents which are publicly available
Documentation for municipalities
Publication of preliminary values of land and buildings on the Internet
Correction of inaccuracies in mass valuation documents
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

6. INFORMATION OF preliminary values before APPROVAL
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

7. MAIN requirements for SUBMITTING COMPLAINT
Difference in value not less than 20 %
Report of individual valuation not older than 3 months
Incorrect valuation methods used
Preparation of individual valuation is not based on legislation
Forest land value must not be included in the price of land parcel (for land)
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

8. REASONS FOR REJECTING REQUEST
Missed deadlines Inappropriate party Report of individual valuation is not original Mistakes
REASONS FOR REJECTING REQUEST
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

9. 2011 – 2015 statisticS oN buildings
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

10. 2011 – 2015 statisticS oN buildings
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

11. DEVELOPMENT of appeal sYSTEM
Property Valuation Oversight Agency
1st mass valuation of land
1st taxable values of land
1st mass valuation of buildings (taxable values)
Taxable values of buildings
Taxable values of buildings
Centre of Registers
1997
2003
2006
2011
2012
2013
2016
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

12. APPEAL SYSTEM
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016

13. Thank you for your attention!
“Mass registration and mass valuation of real property” Minsk, December 08-09, 2016