The exemption is granted based on data from the state register of damaged property
Property owners whose assets were damaged as a result of russian aggression are entitled to an exemption from real estate tax. Eligibility for the relief depends on the severity of the damage and the inclusion of the object in the official State Register. This is reported by the portal PromPolitInform, citing information from the State Tax Service of Ukraine.
The tax relief applies to properties that have been damaged or destroyed due to military operations, terrorist attacks, or sabotage. To benefit from this provision, information regarding the damage must be recorded in the State Register of Property Damaged and Destroyed by the armed aggression of the russian federation.
The exemption covers objects requiring major repairs, reconstruction, or restoration, corresponding to damage categories II and III. Tax obligations are suspended from the first day of the month in which the record of the damaged property appears in the register and remain in effect until the month prior to the completion of restoration work and the recognition of the property as fit for use.
Damage categories and tax exemptions
Legislation distinguishes between three levels of damage. The first category includes objects with up to 40% damage that require only minor repairs. The second category covers objects with 41% to 80% damage, while the third comprises those 81-100% destroyed and beyond repair.
Owners of property in the second or third categories are exempt from tax if the relevant data is entered into the state register. For second-category objects, an additional condition is the suspension of their use during the repair period.
Local government decisions
A different approach applies to property with minor damage that remains fit for its intended use. The authority to set preferential tax rates or grant full exemptions in such cases rests with local councils, as well as military and civil-military administrations.
Such tax benefits are not granted automatically. Owners of damaged real estate are advised to review the decisions of local authorities or initiate an application to them requesting a review of the tax rate for a specific object, taking into account its technical condition.
Illustrative photo: Main Directorate of the State Emergency Service of Ukraine in Kharkiv Oblast / CC BY 4.0
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