Exemption from a real estate tax on buildings and land related to the accommodation of refugees from Ukraine

Abstract

The extraordinary situation in connection with the war in Ukraine and the escape of thousands of Ukrainian nationals to Poland has brought in a number of initiatives at the central and local government levels to support these people. In the context of the need to provide accommodation for the refugees, some municipal councils have adopted resolutions on real estate tax exemptions for the buildings and land connected with the realization of this purpose. This goodwill gesture is primarily symbolic because with regard to residential buildings, the burden of a real estate tax is small. Nevertheless, legal grounds of such an action are still worth considering. The subject of the study is the analysis of admissibility of introducing such exemption by municipal councils and a possible shape of these solutions.