Real estate and taxes

Real estate tax

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Vispārēja informācija par īpašumiem

Vispārīgās informācijas un konsultāciju sniegšana par nekustamā īpašuma pārvaldības dienesta kompetencē esošajiem jautājumiem

ResponsibleReal estate management service
The formIesniegums brīvā formā, Iesniegums par zemesgabala nomu
Brief descriptionYou have the opportunity to receive advice and general information regarding the matters of competence of the local government land management service and the services provided. For example, you can receive advice on land-sharing, merger, land-use change option, land lease options, issues related to the calculation of real estate tax.
Service availablewww.latvija.lv, www.ePakalpojumi.lv

Lietošanā piešķirtās vai iznomātās zemes vienību robežu un platību precizēšana

ResponsibleReal estate management service
The formFree form submission
Brief descriptionPamatojoties uz Valsts zemes dienesta, personas iesniegumu vai mērniecības biroja iesniegtajiem dokumentiem, tiek precizētas zemes vienību platības un robežas.
Service availablewww.latvija.lv

Distribution or merger of persons owned/co-owned/owned immovable property or land units if a land-use project is not necessary

ResponsibleReal estate management service
The formApplication Form
Brief descriptionReal estate distribution/merger creates a new real estate.
Service availablewww.latvija.lv

Determination of the requirements for the development of the land application project, co-ordination and acceptance of the project

ResponsibleReal estate management service
The formApplication Form
Brief descriptionControl of land-use work (reorganisation of land boundaries, land division, consolidation, etc.) for the territories for which regulatory enactments in the field of construction, environmental protection, regional and spatial planning policy or decisions of the local government council do not provide for the development of detailed plans.
Service availablewww.latvija.lv

Co-ordination of works, melting works, research works in the land owned, managed or managed by the local government

ResponsibleReal estate management service
The formFree form submission
Brief descriptionThe local government shall co-ordinate planned construction work, melioration works, research works, if such works are planned in the land owned, managed or managed by the local government.
Service availablewww.latvija.lv

Encumbrance of local government immovable property (parcels) with property rights – servitude

ResponsibleReal estate management service
The formFree form submission
Brief descriptionAfter receipt of a submission regarding the establishment of a servitude in the land owned or possession of a local government and the receipt of documents certifying the necessity of the establishment of a servitude, the matter shall be examined in the municipality of Rezekne and an appropriate contract shall be drawn up.
Service availablewww.latvija.lv

Apgrūtinājumu plānu saskaņošana

ResponsibleReal estate management service
The formFree form submission
Brief descriptionRēzeknes novada pašvaldības Zemes pārvaldības dienesta zemes lietu speciālisti pagastos veic fiziskajām un juridiskajām personām piederošo zemesgabalu, Latvijas valstij piederošo (zemesgrāmatā reģistrēto) zemesgabalu, kā arī Latvijas valstij piederošo un piekrītošo zemesgabalu, kas atrodas Rēzeknes novada pašvaldības teritorijā, apgrūtinājumu plānu un topogrāfisko plānu saskaņošanu.
Service availablewww.latvija.lv

Provision of information on the calculated and paid real estate tax to the taxpayer

ResponsibleReal estate management service
The formFree form submission
Brief descriptionThe information shall be required by drawing up the annual accounts of the company, confirming the tax payments made and in other cases.
Service availablewww.latvija.lv

Izziņa par nekustamā īpašuma nodokļa parāda neesamību

ResponsibleReal estate management service
The formFree form submission
Brief descriptionThe certificate shall be issued at the request of the taxpayer, mainly for submission to participation in procurement procedures, competitions, State institutions (Ministry of Finance, SRS), credit institutions, notary, court institutions, etc.
Service availablewww.latvija.lv

Granting of Immovable Property Tax Benefits

ResponsibleReal estate management service
The formFree form submission
Brief descriptionIn accordance with Paragraph 5 of the Law on immovable property tax, individual categories of taxpayers shall be assigned to the immovable property located in the administrative territory of the municipality of Rezekne - land and buildings in immovable property tax relief.
Service availablewww.latvija.lv

Transmission of notices of payment of real estate tax

ResponsibleReal estate management service
The formFree form submission
Brief descriptionPreparation and sending of payment notification to the payer or his or her trustee regarding the amount of the immovable property tax for the current tax year.
Service availablewww.latvija.lv

Kļūdaini ieskaitīto nekustāmā īpašuma nodokļa maksājumu pārskaitīšana un pārmaksu atmaksa

ResponsibleReal estate management service
The formFree form submission
Brief descriptionConsideration of taxpayers' submissions on adjustment of payments, reimbursement of overpaid tax amounts and resettlement of overpayments.
Service availablewww.latvija.lv

Determination of the purpose of real estate use

ResponsibleReal estate management service
The formApplication Form
Brief descriptionThe objectives of the use of real estate shall be determined for all land units and parts of the land unit or planned land units and parts of the land unit, in accordance WITH CABINET Regulation 20.06.2006. No. 496 “Classification of the purpose of real estate use and procedures for determining and changing the purpose of the use of immovable property”. The purpose of use shall be determined if:
(a) a new land unit or part of the land unit is established;
(b) the land unit or part of the unit of land does not have a specific purpose.
The change of destination is suggested by:
(a) if a land unit or part of an adjacent land unit is added to a unit of land with several uses;
(b) a unit of land with a number of uses where a new unit of land is separated from it;
c) if a construction permit has been issued, including reconstruction or simplified reconstruction, the implementation of which will change:
• the main mode of use of the structure and will not be consistent with the intended purpose of use;
• a way of using a group of premises in structures, the main use of which is “two apartment houses”, “three or more apartment houses”, “hotel buildings”, “office buildings” or “wholesale and retail buildings”, and it will not be in conformity with the intended purpose of use;
d) if a detailed plan has entered into effect and the intended purpose of the land unit does not comply with the planned (permitted) use specified in the detailed plan;
(e) where, after the conclusion of the land lease contract, the intended purpose of the contract is not in conformity with the land use specified in the lease contract or the lease contract specifies the areas agreed for the purpose of use and the lease contract is not in conflict with the detailed plan or spatial plan, if the detailed plan is not necessary;
f) if, after changes to the land unit not built in the spatial plan, the previously determined purpose of utilisation of the building land does not conform to the planned (permitted) use specified in the spatial plan;
g) if the previously legally determined purpose of use and the land area thereof do not comply with Part IV of these Regulations.
Service availablewww.latvija.lv

Counselling on immovable property tax matters administered by a local government

ResponsibleReal estate management service
The formFree form submission
Brief descriptionProvision of general advice and information on matters relating to the calculation of real estate tax on land, dwellings or buildings, on the data to be used for calculation, on the possibilities of relief, on the arrangements for payment.
Service availablewww.latvija.lv

Extension of Terms of Payment of Immovable Property Tax

ResponsibleLegal and record-keeping unit
The formFree form submission
Brief descriptionThe municipality of Rezekne has the right, in accordance with the Law on Taxes and Fees, and on the basis of a reasoned submission by a taxpayer to extend the time periods for payment of immovable property tax and to agree on a payment schedule
Service availablewww.latvija.lv

Issuance of a permit for the establishment of agricultural land in the forest

ResponsibleDevelopment planning department
The formApplication Form
Brief descriptionPrior to the execution of deforestation (forest conversion in other form of land use-construction, agriculture, extraction of mineral resources or restoration of specially protected habitats), the State has to pay compensation for the expenses related to the elimination of the negative consequences caused by deforestation. The forest intended for deforestation must be a forest inventory. Prior to deforestation, a municipal permit must be obtained.
The local government of the municipality of Rezekne shall decide on the issuance of an administrative act in accordance with Cabinet Regulation No. 118 “Procedures by which land utilised in agriculture shall be installed in the forest, as well as issue a permit for the establishment thereof”, which shall determine the time period in which the submission and procedures for the performance of other activities related to the issuance of the permit are to be examined.
Service availablewww.latvija.lv

Issuance of a certificate regarding planned use of a plot of land according to the spatial plan

ResponsibleDevelopment planning department
The formApplication Form
Brief descriptionA statement regarding the planned (authorised) use specified in the spatial plan of the Land unit or part thereof shall be prepared on the basis of the submission of the commissioning party. A single statement is drawn up for each unit of land. Upon request of a commissioning authority, in addition to information regarding the authorised use of the land unit in accordance with the spatial plan, the following information may be provided:
1. Information regarding the conditions of utilisation and building of the territory in the relevant functional zone and territory with special regulations, if such has been determined (extracted from the utilisation and building regulations of the territory);
2. Cartographic material of the land unit (copy from the spatial plan of the spatial plan).
Service availablewww.latvija.lv

Issuance of a certificate regarding the conformity of the planned operation with the spatial plan

ResponsibleDevelopment planning department
The formApplication Form
Brief descriptionPrior to the commencement of the intended activity (afforestation of agricultural land, extraction of mineral resources etc.) in a particular land unit, it is necessary to ascertain whether the planned operation is in conformity with the spatial plan of Rezekne District. A statement regarding the conformity of the planned operation with the spatial plan of the Rezekne District shall be prepared on the basis of the submission of the commissioning party. A single statement is drawn up for each unit of land.
Service availablewww.latvija.lv

Issuance of a certificate regarding the encumbrance of the immovable property object specified in the spatial plan

ResponsibleDevelopment planning department
The formApplication Form
Brief descriptionA statement regarding the encumbrance of the immovable property object in the unit of interest shall be prepared on the basis of the submission of the commissioning party. The encumbrances specified in the Rēzekne District Planning shall be indicated in the statement. A cartographic material is drawn up in the Annex.
Service availablewww.latvija.lv

Consideration of proposals and consultation on spatial development issues

ResponsibleDevelopment planning department
The formFree form submission
Brief descriptionConsideration of proposals on spatial development issues:
• adoption of a decision on the initiation of amendments to the spatial plan;
• organising public consultation on the initiative of individuals – on spatial development issues, deportation, etc.;
• preparation of the public consultation review and the evaluation of the local government regarding the proposals received;
• adoption of a decision on the development of the detailed documentation in accordance with the results of the public consultation;
• harmonisation of spatial plan, detailed planning;
• provision of information on municipal development planning documents. Provision of advice on the use, development, division, implementation of various projects and activities, etc., related to real estate and spatial development and planning in accordance with local government spatial plan, development programme and existing regulatory enactments.
Service availablewww.latvija.lv

Receipt of a statement regarding consent to the acquisition of agricultural land in ownership

ResponsibleCommission for the evaluation of the lawfulness of transactions with agricultural land established by the municipality of Rezekne
The formSubmission form for natural persons, Submission Form for Legal Persons
Brief descriptionWhen acquiring agricultural land and land in which the dominant land use category is agricultural land, the entities referred to in Section 28, Paragraph one of the Law on Land Privatisation in Rural Areas may acquire agricultural land if they comply with the conditions laid down in Section 281 of the Law on Privatisation of Land in Rural Areas and the transaction act is valid for entry in the Land Register only if it is accompanied by the consent of the local government to acquire agricultural land in ownership. The beneficiaries of the agricultural land shall submit a submission and a transaction act to the local government in whose territory the relevant land is located. The local government shall assess the submissions of purchasers of agricultural land and take a decision regarding consent to the acquisition of agricultural land in ownership, which shall be drawn up in the form of a statement, or take a decision regarding refusal to acquire agricultural land in the ownership of the Commission.
Service availablewww.latvija.lv

Certificate (decision) regarding permission to acquire land for third-country nationals

ResponsibleLegal and record-keeping unit
The formApplication Form
Brief descriptionA third-country national is required to receive a statement (decision) in the Land Registry Office regarding the right to acquire immovable property, which is located in the administrative territory of a local government. Applications shall be accepted on the spot, by post, by telephone, by e-mail and by electronic means. The purpose of the future use of immovable property shall be indicated in the submission. A copy or copy of the transaction document shall be appended to the submission by presenting the original.
Service availablewww.latvija.lv

Izziņa par nekustamā īpašuma piederību un nekustamā īpašuma nodokļa maksātāju, ja zemes komisija ir atjaunojusi īpašumtiesības uz zemi

ResponsibleReal estate management service
The formFree form submission
Brief descriptionPamatojoties uz Valsts zemes dienesta vai personas pieprasījumu, tiek izsniegta izziņa par nekustamā īpašuma piederību un nekustamā īpašuma nodokļa maksātāju, ja zemes komisija ir atjaunojusi īpašumtiesības uz zemi, bet pašvaldība nav pieņēmusi lēmumu par zemes piešķiršanu pastāvīgā lietošanā.
Service availablewww.latvija.lv

Disposal of municipal property objects

ResponsibleLegal and record-keeping unit
The formApplication Form
Brief descriptionIn the municipality of Rezekne, a proposal of alienation and documents appended thereto shall be examined, the council shall take a decision regarding the transfer of immovable property for alienation or refusal of disposal. As a result of the alienation, the property rights from the local government shall be transferred to the acquirer.
Service availablewww.latvija.lv

Disposal of municipal property objects in the auction process

ResponsibleLegal and record-keeping unit
The formFree form submission
Brief descriptionAfter receipt of a proposal for the disposal of a person's immovable property, the municipality of Rezekne shall perform the activities of the alienation evaluation. If the immovable property is not necessary for the implementation of the functions of the local government, the municipality of Rezekne directs the question regarding the transfer of immovable property to the District Council of Rezekne. Disposal shall take place by selling immovable property at auction or at a free price.
Service availablewww.latvija.lv

Consultations on disposals

ResponsibleLegal and record-keeping unit
The formApplication Form
Brief descriptionOn request, general information and/or advice on disposal issues are provided.
Service availablewww.latvija.lv

Vispārēja informācija par īpašumiem

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