Land In Poland Research Articles

Rola nieruchomości rolnych Skarbu Państwa w kształtowaniu struktury agrarnej w województwie warmińsko-mazurskim

Proces przekształceń własnościowych w państwowym sektorze rolnictwa swoim zakresem objął ponad 4,7 mln ha (19,8% gruntów rolnych w Polsce), które zostały przejęte do Zasobu Własności Rolnej Skarbu Państwa w latach 1992-2017 głównie z państwowych gospodarstw rolnych, PFZ i innych tytułów. Z gruntów przejętych ok. 18% (808,6 tys. ha) stanowiły grunty położone w woj. warmińsko-mazurskim, pochodzące w głównej mierze z 270 byłych PGR, których udział strukturze wynosił 84,8%. Celem badań była identyfikacja wpływu przekształceń własnościowych w państwowym sektorze rolnictwa na kształtowanie się struktury agrarnej w województwie warmińsko-mazurskim. Analizy zagadnienia dokonano m.in. w oparciu o dane z raportów z działalności Agencji Nieruchomości Rolnych za lata od 1992 do 2017, dane roczników statystycznych GUS oraz wybrane pozycje literatury przedmiotu, dane z ewidencji gospodarczej KWR oraz aktów prawnych. Istotne wpływa na zmiany w strukturze agrarnej miały przyjęte rozwiązania formalno-prawne, sytuacja społeczno-gospodarcza, sytuacja ekonomiczno-finansowa przejmowanych PGR niejako warunkująca tempo przejmowania i przygotowania oraz zakres, poziom, formy jak dynamikę zagospodarowania nieruchomościami rolnych Skarbu Państwa. W wyniku procesu zagospodarowania Zasobu WRSP udział sektora prywatnego w strukturze władania zwiększył się blisko 1,9-krotnie tj. z 48,6 % w 1992 roku do ok. 90% w 2017 roku. Dokonane analizy wskazują że w woj. warmińsko-mazurskim w wyniku prowadzonej działalności trwale zagospodarowano przez sprzedaż 354,1 tys. ha gruntów, a na podstawie 11,9%zawartych umów na działki o powierzchni powyżej 20 ha objęło 78,0% nabytych gruntów zarówno przez osoby fizyczne i prawne. Dana statystyczne wskazują, że w głównej mierze na bazie tych gruntów mogło powstać1012 gospodarstwa rolnych o powierzchni powyżej 50 ha. Procesom przekształceń własnościowych towarzyszyły również procesy zmniejszania się liczby gospodarstw rolnych (z57,6 tys. w 2002 roku do 42,0tys. w 2016 roku)[1]oraz blisko 1,8-krotnego wzrostu przeciętnej powierzchni gospodarstwa rolnego koncentracji tj12,4 ha w 1992 do 22,79 ha w 2017 roku.
 [1] Indywidualne gospodarstwa rolne powyżej 1 ha

State Interventionism in Agricultural Land Turnover in Poland

The study discusses the problem of land grabbing and state interventionism in agricultural land transactions in Poland, and presents the effects of active policy implemented by the state on limiting the flow of agricultural land. The research covers the period from the time of country’s accession to the European Union, starting from 2004. Poland introduced restrictions on the purchase of agricultural land for fear of mass land grabbing, and has currently tightened the restrictions on agricultural land purchase by foreigners and by non-owners of a family farm. The analyses concern the number of permits issued for foreigners to turn over agricultural land in Poland, the area of property eventually purchased by foreigners, the right of pre-emption exercised by the National Support Centre for Agriculture (NSCA), and the number of transactions concluded in an open market and in the form of a tender. Based on the collected data and their in-depth analyses, the following phenomena were interpreted: an extensive impact of interventionism exercised by the Polish state on restricting the sale of agricultural land to foreigners is observed, and interventionism of the Polish state affects the suspension of functional changes in rural areas and agricultural land transition to non-agricultural purposes. The research shows that the majority of property turnover by foreigners in Poland required permits issued by the Minister of the Interior Affairs and Administration. Moreover, priority is given to owners of family farms, which results in a reduction of the total number of transactions concerning agricultural land in Poland after introducing changes in legal transactions of agricultural land in 2016.

The analysis of the spatial layout of land in relation to less favoured areas (LFA) in the Milejów comune, Łęczna district

Rural land in Poland accounts for more than 90% of the area of the country and plays a very significant role. It is inhabited by 38.1% of the population. Unfortunately, these people are largely unemployed. The present status of the agricultural production space is a result of many centuries of human activity closely connected with social and economic, legal and political conditions. The spatial arrangement of land in the rural areas of central, southern, south eastern and eastern Poland, developed by historical processes, is characterized by the frequent occurrence of individual plot patchworks. An incorrect configuration of land owned by farmers considerably affects the profitability and effectiveness of agricultural production. The accession of Poland to the European Union offered many options for development to our country and in particular to the Polish countryside. Reconstruction of the defective spatial structure in Poland is one of the priorities of the EU’s agricultural policy. Numerous development programmes (SOP, RDP) are used for financing land consolidation and exchange works which are one of the basic tools for transforming ownership and structural relations in rural areas. With regard to the fact that agricultural land in Poland is greatly differentiated, particular attention should be paid to less favoured areas (LFA). It seems obvious that farmers in LFA are not able to generate the same earnings from crops as those generated by farmers in favoured areas. For the purposes of this publication, detailed surveys were carried out in the Milejów commune, Łęczna district, Lublin voivodship. Five villages in that commune were classified as less favoured areas. The analyses showed that Milejów is one of two communes in the Łęczna district with the smallest average area of plot owned by individual farmers. Based on the analysis of the structure of ownership and use, fragmentation and distribution of plots, as well as identification of less favoured areas, an alternative land development model was proposed, along with the reconstruction of the existing arrangement of land through comprehensive consolidation and exchange of land.

Price volatility of agricultural land in Poland in the context of the European Union

In this paper the price volatility of land in Poland is examined during the years 1992-2016. The analysis concentrates particularly on stationarity, variation and GARCH. Differences in land price changes in particular provinces in Poland are presented and land prices in Poland are compared with other EU countries. The land market in Poland is diverse. Purchasers can buy land from private owners in the market and from the government’s Agricultural Property Agency. Generally, land offered by the Agricultural Property Agency is cheaper, but it is also more difficult to purchase. The authors of the paper used and analyzed quarterly price data from the main Statistical Office in Warsaw in PLN. The survey found high variability for land prices in Poland. The price of agricultural land has increased significantly since the integration of Poland into the EU. In 2016 the average price of land from the (APA) Agricultural Property Agency increased by 791% and the average price of private agricultural land increased by 690.2% in comparison to 2004. The prices of land differ regionally in Poland. In 2016 compared to 2005 the price of land increased the most in Warmińsko-Mazurskie voivodeship (587,2%), Opolskie voivodeship (547,8%) and Lubuskie voivodeship (534,9%). In 2016 in comparison to 2005 the price of agricultural land increased the least in Małopolskie voivodeship (252,6%), Podlaskie voivodeship (295,0%) and Łódzkie voivodeship (304,9%). The study presents the descriptive statistics of agricultural land. The coefficient of variation of price changes in the years 2005-2016 was the highest in Slovakia (69,8%), Romania (60,4%) and Estonia (59,4%) and the lowest in Italy (9,2%) and France (12,1%). The ADF test (Augmented Dickey-Fuller test) shows that the agricultural land prices data can be classified as not stationary. The implication of the GARCH (Generalized Autoregressive Conditional Heteroskedasticity) model of price volatility of agricultural land is that conditional volatility cannot be confirmed.

Wpływ czynników endogenicznych na prawdopodobieństwo dzierżawy gruntów przez gospodarstwa rolne w Polsce

Dzierżawa gruntów rolnych w Polsce stanowi, obok własności, podstawowy tytuł prawny organizowania i prowadzenia gospodarstw rolnych. Możliwość zwiększenia areału prowadzi z założenia do poprawy sytuacji dochodowej rolników. Nie tylko ze względu na rozmiar produkcji i osiągane z niej dochody, ale także ze względu na wysokość otrzymywanych dotacji. Decyzja o dzierżawie gruntów zależy od wielu czynników o charakterze endo- i egzogenicznym. Celem artykułu jest określenie czynników wewnętrznych wpływających na prawdopodobieństwo dzierżawy gruntów przez gospodarstwa rolne w Polsce. Badanie przeprowadzono na podstawie danych rachunkowych uzyskanych w 2015 roku przez gospodarstwa rolne prowadzące rachunkowość rolną na potrzeby polskiego FADN. Określenia czynników wpływających na prawdopodobieństwo dzierżawy gruntów przez gospodarstwa rolne dokonano z wykorzystaniem modelu regresji logistycznej. Wyniki badań wskazują, że prawdopodobieństwo dzierżawy gruntów zwiększa się wraz ze wzrostem: powierzchni użytków rolnych, udziału kapitałów obcych w finansowaniu działalności rolniczej oraz nakładów pracy własnej w gospodarstwie rolnym. Prawdopodobieństwo to wzrasta także wraz z obniżeniem produktywności aktywów trwałych (pomniejszonych o ziemię, uprawy trwałe i kwoty produkcyjne).

CONCENTRATION OF AGRICULTURAL LAND IN THE EUROPEAN UNION MEMBER STATES

The paper discusses the issue of concentration of agricultural land in Poland and in the European Union Member States by indicating the existing situation and changes occurring in the years 2005-2013. For this purpose, on the basis of Eurostat data the Lorenz curves were plotted and the values of the Gini indexes were estimated. As a result of analyzes, it is pointed out that the concentration of agricultural land in the EU has mainly local character, which should be included in the framework of the proposed and implemented Common Agricultural Policy of the European Union and national policies concerning the agricultural sector.

Modelowanie bilansu węgla organicznego w glebie oraz emisji gazów cieplarnianych w skali regionalnej oraz w Polsce

Celem pracy były symulacje uproszczonego bilansu węgla oraz pochłaniania i emisji gazów cieplarnianych (CO2, CH4, N2O) dla scharakteryzowania potencjału mitygacji zmian klimatu w rolniczym użytkowaniu gruntów ornych. Symulacje wykonywano przy użyciu modelu DNDC dla województw i Polski z użyciem dwudziestoletnich serii danych meteorologicznych. Stwierdzono, że system uprawy płużnej ze zbiorem resztek pożniwnych (a) powodować będzie w Polsce emisję netto tych gazów wynoszącą 0,203 t CO2 ekw. ∙ ha-1 ∙ r-1. Natomiast system uprawy uproszczonej z pozostawieniem na polu resztek pożniwnych (b) oraz system uprawy płużnej z regularnym stosowaniem obornika i zbiorem resztek pożniwnych (c) pochłaniać będą CO2 w ilościach wynoszących odpowiednio: 1,225 i 0,172 t CO2 ekw. ∙ ha-1 ∙ r-1. Uzyskane wyniki sugerują, że w perspektywie średnioterminowej (20 lat), badane systemy uprawy mogą być uznane za praktyki mitygujące zmiany klimatu. Zastosowanie systemów uprawy w pożądanej proporcji w stosunku do areału gruntów ornych w Polsce mogłoby pozwolić na średnie pochłanianie gazów cieplarnianych rzędu 0,556 t CO2 ekw.∙ha 1∙r-1.

Land use and land cover changes in post-socialist countries: Some observations from Hungary and Poland

This study has analysed changes in land use and land cover (LUCC) in two post-socialist countries – Hungary and Poland, based upon cadastral data, statistical data, and CORINE Land Cover data. This is a new approach aimed to perform a synergy analysis carried out in accordance with the ‘top-down’ principle, i.e. from the level of countries (in the case of land use) to the level of provinces/counties (land cover). This approach facilitates more reliable results. The authors analysed LUCC in northern Hungary (the Pest County) and southern Poland (the Małopolska Province) using GIS and statistical methods. The main aim of the research was to identify and assess the ongoing LUCC changes and compare them in the assumed field of research. The results indicate the existence of a trend in each time series. A downward trend was revealed for agricultural land in Hungary and Poland as well as for uncultivated land in Hungary. An upward trend was found in other variables (uncultivated land in Poland and forest land in both countries). Changes in land cover in the Pest County and the Małopolska Province (in 2000 and 2012) show a decrease in agricultural areas and an increase in artificial surfaces, forest and semi-natural areas with the change in Poland being more intensive than that in Hungary.

IMPLEMENTATION OF THE AFFORESTATION PROGRAMME IN POLAND – A REGIONAL APPROACH

The article presents a spatial analysis and the assessment of the degree of financial means obtained from common agricultural policy intended for the afforestation of private land in Poland. Account has been taken of the" Afforestation of agricultural and non-agricultural land" measure implemented under the 2007-2013 Rural Development Programme. The analysis was conducted by voivodeships. It was proved that the implementation of the afforestation programme in farms varied strongly between regions. A high number of submitted requests were noted in different voivodeships – with different historical, socio-economic and environmental backgrounds. At the same time, the average area of afforested land proved to be dependent on the historically formed agricultural structure.

Регулювання ринкового обігу земель сільськогосподарського призначення: досвід Польщі

Регулювання ринкового обігу земель сільськогосподарського призначення: досвід Польщі

Zmiany dochodów indywidualnych gospodarstw rolnych z dzierżawy ziemi użytkowanej rolniczo w Polsce w latach 2005-2016

W ostatnich latach w Polsce rosną ceny ziemi rolniczej, a maleje jej podaż na rynku prywatnym. Sprzyja to rozwojowi zjawiska dzierżawy, która w wielu krajach europejskich jest podstawą prowadzenia działalności rolniczej. Celem opracowania jest charakterystyka dochodów otrzymywanych przez gospodarstwa indywidualne w Polsce z dzierżawy ziemi użytkowanej rolniczo i zmian dochodów w latach 2005-2016. Podstawę analiz stanowiły jednostkowe dane empiryczne, dane z badań sondażowych przeprowadzanych corocznie przez GUS, a ich uzupełnieniem były dane IERiGŻ-PIB, ANR (obecnie KOWR) i opracowania wtórne GUS. W wyniku badań stwierdzono, że dochody z dzierżaw prywatnych uległy podwojeniu w latach 2005-2016 i stanowiły ważny składnik dochodów korzystających z nich rodzin, ale z deklaracji badanych wynika, że miały one niewielką skalę (przeciętnie 0,3% gospodarstw indywidualnych). Grunty rolne były wydzierżawiane przez małe gospodarstwa, których głównym źródłem utrzymania była praca najemna, czasem za granicą, a kierownicy byli starsi niż przeciętnie. Często sytuacja rodzinna była nieuregulowana (np. starszy rodzic z dorosłym, ale jeszcze samotnym dzieckiem, które jeszcze ostatecznie nie zdecydowało o swej przeszłości), a okresowe wydzierżawienie gruntów pozwalało na podjęcie decyzji o ewentualnej sprzedaży gospodarstwa w późniejszym czasie.

Przemiany własnościowe ziemi rolnej w Polsce

Celem opracowania jest przedstawienie i ocena procesu przekształceń własnościowych ziemi rolnej w Polsce z uwzględnieniem roli, jaką odegrała polityka kształtowania polskiego modelu rolnictwa opartego na gospodarstwach rodzinnych. Zadaniem obecnie prowadzonej polityki kształtowania ustroju rolnego jest ochrona i rozwój gospodarstw rodzinnych. Od 2003 roku występują ułatwienia w dostępie do ziemi dla tych gospodarstw. W latach 1992–2016 Agencja Nieruchomości Rolnych sprzedała łącznie ponad 2,6 mln ha gruntów rolnych. Osoby fizyczne zakupiły 80,8% sprywatyzowanych gruntów rolnych, a 19,2% tego typu gruntów nabyły osoby prawne. W 2016 roku w gospodarstwach prywatnych znajdowało się 91,4% użytków rolnych ogółem, a własność publiczna stanowiła 8,6%. Struktura własnościowa ziemi rolnej w Polsce jest zróżnicowana przestrzennie. Udział prywatnej własności jest największy w województwach mazowieckim i świętokrzyskim, a najmniejszy w województwie zachodniopomorskim.

Ekonomiczne i prawne aspekty obrotu ziemią w Polsce na tle rynku europejskiego

Economic and legal aspects of land turnover in Poland compared to the European marketThis paper discusses the regulation of agricultural land market in Poland compared to the European market in view of the increasing prices of land in Europe. It presents the causes of the increasing prices of land in Europe, including Poland, and certain historical considerations which affect the current relevancy of land in Poland and the reluctance to sell it to foreigners. The author believes that the history of agricultural land market regulation in Poland after 1989 can be divided into three per­iods. The first period starts with the beginnings of the economic transition and liberal, unhampered land turnover. The second dates back to 2003, when new regulations introduced certain restrictions in land turnover and land ownership. The third period is dated from the entry into force the Law of 14 April 2016, which is characterised by strict state intervention on the agricultural land market. It follows the trend of retreating from liberalization, which has recently been more intensified in Cen­tral and Eastern Europe. The article lists economic and legal factors, which restrict the functioning of agricultural land markets in Poland, and compares these regulations to selected other European countries.

Regionalisation of unutilised agricultural area in Poland

Until the marketization of economy in 1990, practically there was no unutilised agricultural land in Poland. After the political transformation, the use of marginal land and part of small agricultural parcels located in areas of better soil agricultural suitability became unprofitable for economic reasons. Despite the reform of Polish agriculture, the problem of not using a large part of agricultural land is constantly present. There are currently no detailed data available on the actual scale of regionalisation and the structure of the landuse abandonment in Poland. Due to the above, the objective of this study is to fill knowledge gaps on this phenomenon. Analyses were performed based on cadastral maps for the whole country. It is the first comprehensive and detailed study of this issue, giving the full review of the regionalisation of abandoned land. Unutilised land defined as: cadastral parcels located on rural land, which is not declared as production area by farmers. The study has shown that currently in Poland more than 2.7 million ha of agricultural land is not declared by the farmers as area for agricultural activity. This assessment includes 2.03 million ha of unutilized areas of effective production (parcels > 0.3 ha), which constitutes 14.2% of the overall agricultural area. A significant proportion of the unutilised agricultural land constitute medium and high productivity soils: 59.7 thousand ha of class III, 73.87 thousand ha of class IIIa, 116.6 thousand ha of class IIIb, 240 thousand ha of class IV, 225 thousand ha of class IVa, 221 thousand ha of class IVb. Analyses showed clear regionalisation of the problem of unused potential in the agricultural production area. This situation is particularly visible in Malopolskie, Podkarpackie, Świetokrzyskie, Śląskie, and part of Mazowieckie voivodeships.

Ekonomiczne i środowiskowe aspekty obrotu ziemią rolniczą w Polsce = Economic and environmental aspects of trade in agricultural land in Poland

The aim of the article was to diagnose economic and environmental factors determining trade in agricultural land of Poland. The agricultural land can have many values and functions depending on the different needs of buyers. It is important what price of land the buyer expects in the future, what goals are assumed and what is the quality of land. Among economic factors, the following were distinguished: price, supply and demand for agricultural land intended for agricultural production or for non-agricultural purposes, parallel functioning of two market segments – private (on which the majority of trade in agricultural land takes place between farmers), as well as the land market – Agricultural Property Stock of the State Treasury, profitability of agricultural production. Among the most important environmental factors were included: bonitation (land classification) and agrotechnical category of soils, existence of mineral deposits within the boundaries of the real estate, location in areas subject to legal protection, current development status, location in an attractive natural environment, land form, difficulties in accessing the property. An important role and significance in agricultural land turnover was attributed to soil bonitation, which is necessary before the valuation of agricultural real estate due to possible changes in use, quality classes or soil degradation, which has a direct impact on the property value. In the current legal reality of trade in agricultural land in Poland, the results of land classification have a large impact on the economic effects of agricultural land allocation for non-agricultural purposes, e.g. construction or exploitation of minerals.

Changes in land use for production of energy crops in Poland

The goal of the article is to evaluate whether production of modern biofuels in Poland competes with food production. CSO and AMA data have been used in the analysis. The data in question refers to the area of arable land in Poland, yields and livestock as well as renewable energy production structure and quantity and production of biodiesel, bioethanol and agricultural biogas. Data concerning quantity of raw materials used for production of the agricultural biogas have been accessed from AMA. Data for 2005-2016 have been collected. Production of bioenergy based on agricultural raw materials has significantly increased. From 2005 to 2016, it increased from 5 to 42 TJ. Approximately 92% of bioenergy from agricultural sources are bioethanol and biodiesel produced from the first generation of raw materials, the production of which is in direct competition with food production. The share of biogas was 8% only. Waste constituted 75% in the raw materials used to produce biogas. The area of production of energy crops has reached 5.6% of arable land in 2016 from 1.5% in 2005. It means that in Poland production of bioenergy from agricultural sources competes with food and feed production and its further increase is not desirable. Actions focused on the increased use of the second generation raw materials for energy production and decreased use of food raw materials should be taken.

Strategy and Tactics of Political Activity of the Ukrainian National Democratic Union in the first half of the 1930s

The article analyzes the features of changing the political strategy and tactics of one of the toppolitical parties of Western Ukraine of the Inter-War Period - the Ukrainian National Democratic Union. The aggravation of the Polish-Ukrainian contradictions and the Soviet policy of destroying the Ukrainian heritage in the Dniprоregion duringthe early 1930s prompted the Ukranian National Democratic Union to search for new methods of activity and caused the political line of the party to change in the direction of finding ways of mutual understanding with the Polish authorities. In the second half of 1930s the slogans of independence and national unitywere excludedfrom the party's arsenal and replaced by their demand for national-territorial autonomy for all Ukrainian lands in Poland. The anti-Ukrainian terror in Soviet Ukraine denuded theUkranian National Democratic Unionof hopes for the growth of National forces in the Dniprоregion. These circumstances movedthe party leaders of the National Democrats forward in mending thePolish-Ukrainian relations.
 Keywords: Western Ukraine, Ukranian National Democratic Union, political platform, Polish authorities

CHANGES IN LAND USE: ILLUSTRATION OF THE IMPACT OF REGIONAL PROGRAM SUPPORT IN INCREASING THE FORESTED AREA IN PODLASKIE VOIVODSHIP

Achieving goals of the national reforestation program for 2020 is threatened by its slow implementation despite financial support provided through the EU rural development programs. This study attempts to examine association between the increase in the forest cover and they are of agricultural land in Poland between 2010 and 2015 and the indirect association between the forest cover and regional migration, and residents seeking employment outside agriculture by registering microenterprises focusing only on Podlaskie Voivodship. The description of the observed developments has been supplemented by calculations of the Pearson correlation coefficient between the key indicators considered in this study. The calculated correlations coefficients suggest strong association between the EU funding and the reforested area in three districts surrounding the major cities in the region. Strong correlations were found between regional migration and the entrepreneurial activity reflected in the number of registered micro-enterprises in the case of Białystok and Łomża districts, but somewhat weaker associations in the case of Suwałki district. The transfer of land away from agriculture to reforestation is affected by the local technical infrastructure expansion, e.g., road construction, and influences the obtained correlation coefficients.

Pojęcie nieruchomości rolnej jako przedmiotu reglamentacji obrotu własnościowego

The article introduces a definition of agricultural real property based on various legal acts – before the adoption of the Civil Code, pursuant to Article 461 of the Civil Code and the Act on Shaping the Agricultural Regime; it also describes the criteria of establishing the property as being used for agricultural properties. It features the assessment of the legal character of a property being recorded in the cadaster as agricultural and establishing properties as agricultural in zoning acts and the Act on Zoning and Development. The article also tells the story of limitation of trading agricultural land in Poland, focusing largely on the most recent and very extreme limitation introduced by the Act on Ceasing the Sale of Property Owned by the State Treasury and amending certain other acts of 14 April 2016 and reviews the procedure and legal conditioning of obtaining a permit to sell agricultural property, granted by means of an administrative decision issued by the President of the Agricultural Property Agency and the potential consequences of its invalidity. The article provides a complex review of a wide range of issues related to the limitations on transactions involving agricultural real property.

Tax neutrality at leasing or rural farms

Motivation: One of the forms of investing by individuals is real estate. The scope of the quoted content including properties in the form of agricultural land. Until May 1, 2016, any individual could become the owner of agricultural land in Poland. The free purchase of agricultural land was limited by the restrictive provisions of Act on shaping the agricultural system (2003) of April 11, 2003. The change of regulations concerning the free trade of agricultural properties did not result (although it tends to do) in the fact that agricultural land remain only in the hands of farmers. Individuals who have acquired land before May, 2016 and are not related to agriculture can lease or rent the land to others. The received rent is a financial advantage that is treated in a special way by the tax law. The benefits obtained by leasing by a natural person not related to agriculture are treated as personal income tax on a preferential basis.Aim: The purpose of this article is to analyze the taxation of income earned by leasing or renting agricultural properties to third parties.Results: The remuneration received from a lease of a farm or its components for agricultural purposes is not a source of income in terms of personal income tax. Revenues earned from renting or leasing properties to third parties for non-agricultural purposes are subject to personal income tax. In this case, the rent received is a source of personal income and must be reported to the appropriate tax office.