Slovenia’s Constitutional Court has suspended property tax assessments. The tax imposes a charge based on property value of between 0.15 percent for occupied residences through to 0.5 percent for empty homes and 0.75 for commercial properties. Public buildings, energy facilities, farms, farmland and forests are also liable.
However, opponents of the tax complain that the tax legislation is unfair for a number of reasons, including that the amount payable is calculated on the basis of incomplete records held by the Mapping and Surveying Authority.
The majority decision of the Court was for a partial suspension of the property tax legislation, and the Government has said that it is continuing with its assessment preparations. The court will consider suspending the tax bill as a whole if the Government has not made a decision by April 1 2014.
