Adjacency charge

The adjacency fee is regulated in Article 98a of the Act of 21 August 1997 on real estate management.

When can a fee be charged?

An adjacency fee may be assessed if, as a result of the division of real estate at the request of the owner or perpetual usufructuary who has paid annual fees for the entire period of use of that right, the value of that real estate has increased.

Who can charge an adjacency fee?

The adjacency fee is set by the executive body of the municipality, i.e. the mayor or town mayor.

In what form is the amount of the adjacency fee determined?

The adjacency fee is determined by an administrative decision.

What is the deadline for initiating proceedings to determine the adjacency fee?

Proceedings to determine the adjacency fee may be initiated within 3 years from the date on which the decision approving the division of real property became final or the decision on the division became final.

What is the amount of the adjacency fee?

The percentage rate of the adjacency fee is determined by the municipal council by way of a resolution. The percentage rate of the adjacency fee may not be higher than 30% of the difference in the value of the real estate.
The adjacency fee may be established if on the date on which the decision approving the division of the real estate became final or the ruling on the division of the real estate became legally binding, the resolution of the municipal council in which the percentage rate of the adjacency fee was established was in force. To determine the adjacency fee, the percentage rate shall be the rate in force on the date on which the decision approving the division of the real property became final or the decision on the division of the real property became final.

How is the value of the property calculated?

The value of the immovable property before and after the division shall be determined according to the prices on the date on which the decision approving the division of the immovable property became final or the decision on the division became final. The condition of the real estate before division shall be taken as at the date of the decision approving the division of the real estate, and the condition of the real estate after division shall be taken as at the date on which the decision approving the division of the real estate became final or the decision on the division became final, and the component parts of the real estate shall not be taken into account. The value of the real estate shall be taken as the sum of the values of the independently developable plots comprising the real estate subject to division.
Legal status as at 21.08.2024