The property tax is governed by decree n ° 3-95, taken on January 31, 1995 and published in the Official Journal n ° 21 on January 31, 1995.
The incidence of property tax is the taxation of properties located in the territorial district of each municipality, held on December 31 of each tax year. This means that any natural or legal person who owns one or more properties are taxpayers and that they are subject to the filing and settlement of this tax, to the exclusion of natural persons or exempt entities. Municipalities have the power to demand and collect payment of property tax from ratepayers and property owners in the territorial district of the municipality. The taxation year of this tax is the immediately preceding year; the property tax generated in 2020 must be canceled this year 2021. The payment of this tax can be canceled in two equal installments, each equivalent to fifty percent (50%) of the amount of the tax settlement. Taxpayers must liquidate before the Municipality, the first installment in the first quarter of the tax year, which means that by March 31 of this year, the taxpayers should already have complied with the payment obligation of the first part due.
The second installment must be canceled in the second quarter of the tax year, which means it must be paid no later than June 30.
It should be noted that taxpayers who liquidate and cancel the total payment of the property tax during the first quarter of the taxation year, will be entitled to a reduction of ten percent (10%) on the total amount of the tax. tax payable during the tax period. year.
You can consult your unpaid amount in terms of property tax, in front of the revenue service and / or in front of the corresponding service of the municipality located in the territorial district of your property.