The Property Tax Bill Project Team Igor BEVC, Neva ŽIBRIK Ministry of Finance Ljubljana, ’00

The Property Tax Bill The tax bill is delivered by the Tax Authority One Tax Authority covers more municipality The Property Tax is local revenue Present situation

Property Tax Bill Correct and equitable invoice of Tax Bill of Real Estate Tax to all taxpayers The goal of the project

Property Tax Bill The user: Tax Authority Users requirements: - produce the tax bill, - quality to avoid complains Decision support: - deliver to whom and what sort of tax bill Required steps

Property Tax Bill The municipality code: Name and surname: Address: City: - The tax object (house, flat, garage, land etc.) - Main characteristics (surface, year of construction, location etc.) - The tax base (market value) - The tax rate (in percentage) The property tax (the market value * tax rate) = total tax amount The Tax Bill Form

Property Tax Bill - to collect required data (identify the subject to taxation) - to determine the tax base - to assess the property tax according to tax rate - to send the Tax Bill to Taxpayers to choose the name of Taxpayers and select all their real estate objects to find a tax base according to Real Estate Valuation Law to calculate and check the value of Real Estate and property tax to print out and send the Tax Bill to Taxpayers Procedure :GI Product :

Property Tax Bill Useful software-simply GIS analysis and statistical calculations (available on the market) Powerful hardware-central database with ca. 20 terminals, centralized printing and distribution system Real estate data (declaration of Taxpayers, existing database) Connection between Tax Authorities and responsible institutions (SMA, Supreme Court, Municipalities etc.) Technical Solutions :

Property Tax Bill The cost-benefit analysis Costs: - to established a real estate register: SIT - yearly maintenance of the register SIT - personnel(1 person/60 Tax Authorities) SIT - hardware, software and education SIT TOTAL SIT Incomes: - increase of tax revenues (from 14 to 24 billions SIT = 10 billion SIT Benefits: SIT