On the payment of real estate tax

The tax administration of the municipality of Rezekne shall send a payment notification by 15 February of the current year to natural and legal persons who are owned, held or leased in the territory of Rezekne District. The payment notice is sent to the address of the place of residence declared by the taxable person or the registered office of the company by post, in the form of a simple consignment, to the eAddress or registered e-mail address.
Tax rates applied in the municipality of Rezekne
For land:

• 1,51 TP1T from the cadastral value of the land unit,
• 1,51 TP1T from the cadastral value of the land unit in addition to the rate for agricultural land used in the previous year.

For buildings, structures:

• 1.51 TP1T from the cadastral value of a building or structure (including apartment),
• 0,21 TP1T - 0,61 TP1T from the reduced rate of cadastral value - residential houses, apartments, apartment properties in which at least one person has been declared on 1 January of the taxation year, or the taxpayer has been declared in the territory of Rezekne District:
• 0,21 TP1T of cadastral value not exceeding eur 56 915,
• 0,41 TP1T of fractions of cadastral value exceeding eur 56 915 but not exceeding eur 106 715,
• 0,61 TP1T of cadastral value of more than eur 106 715,
• 0,61 TP1T of cadastral value for garden houses with a registered area of less than 40 sq.
• 3% increased rate: environmental degradation, collapsed and human safety-threatening structures are being taxed.

Relief for taxable persons
In the municipality of Rezekne, only the benefits specified in the Law on immovable property tax are applied to taxpayers of immovable property:

• relief for politically repressed persons,
• benefits for deprived persons,
• benefits for multi-child families.

Tax payment
Real estate tax can be paid in two ways:

1. Once a year in the form of an advance until the first payment term.
2. By dividing the payment in equal four instalments and paying quarterly, no later than 31 March, 15 May, 17 August and 16 November.

The tax may be paid:

• Electronically via electronic service portal www.epakalpojumi.lv
• Electronically via electronic service portal www.latvija.lv
• In the payment internetbank or bank, see municipal settlement accounts,
• In present-day, Rēzekne municipality council, release alley 95A, Rezekne, 26 th office (3 rd floor), in cash or with a bank payment card.
• On the spot, in any of the Rēzekne municipality county offices, the payment in cash (Kaunatas and Silmalas parish will also be managed by bank payment cards).
• The “Maxima” store in the treasury (the Commission fee for THE PAYMENT OF THE NIP in the shop will be EUR 0.50).

The municipality calls for the tax to be paid in due time because, in accordance with the Law on taxes and fees, a periodic penalty payment of 0,051 TP1T of the outstanding amount is calculated on a daily basis.
Taxpayers who have not received payment notice by 15 February shall inform the local government of Rezekne in writing within one month. Similarly, the local government should also be informed if the delivery address or e-mail address of the payment notification has changed. The local government may be informed by writing a submission addressed to the local government of Rezekne and:

• send to address: Liberation alley 95A, Rezekne, LV-4601
• when submitting a personal discharge to the local government land management service, the liberation alley 95A, Rezekne, (3 rd floor, in the 36 th office)
• send in electronic form to e-mail info@rezeknesnovads.lv or nin@rezeknesnovads.lv
• by sending it to the local government using the State administration service portal www.latvija.lv

The municipality reminds taxpayers that:

• The tax payer of the immovable property shall be liable in accordance with the law for the full payment of the tax within the specified time period.
• The duty of payment of immovable property tax, including also for unprocessed agricultural land, shall be terminated with the next taxation year after termination of the rights of property or possession (except for individual, statutory cases).
• A tax payer of a real estate - a legal person - has a duty to notify the local government of his or her electronic mail address within one month from the time when the duty of payment of immovable property tax is due to be notified to the local government.

* * * Description of the service “real estate tax online” is available in the public administration service portal www.latvija.lv
 Juris Zvīdriņš
Head of the Land Management Service of the municipality of Rezekne