Tax Litigation Route Regarding the 2025 Valuation Commission Decisions on Property Tax Values

The unit square meter values of land and plots, which are used as the basis for calculating property tax amounts, are determined every four years by valuation commissions. The values set by these commissions are announced through municipalities and relevant institutions, and taxpayers may access the newly determined values through such announcements. Accordingly, we would like to remind you that valuation commission decisions are not separately notified to taxpayers; rather, they are made available through public announcements, which also affects the limitation period for filing a tax lawsuit.

Pursuant to the Constitutional Court’s decision dated 31 May 2012 and numbered E:2011/38, K:2012/89, all property taxpayers were granted the right to file lawsuits before the tax courts against valuation commission decisions.

In its decision dated 15 February 2023, numbered E:2022/14, K:2023/2, the Plenary Session of the Tax Law Chambers of the Council of State ruled that lawsuits against valuation commission decisions regarding the determination of land and plot unit values may be filed before the tax courts within 30 days from the date on which such decision is learned, and in any event no later than the last day of the year in which the decision was taken (31 December 2025).

In this respect, considering that the assessments regarding the unit values for the period 2026–2029 were completed by 30 June 2025, the period for filing a lawsuit would, as a rule, expires on 30 July 2025. However, this date falls within the judicial recess. Pursuant to Article 8 of the Administrative Procedure Law, if the last day of a procedural time limit coincides with the judicial recess, the period is extended for seven days starting from the day following the end of the recess. Accordingly, in the concrete case, the deadline for filing a tax lawsuit is extended until Monday, 8 September 2025.

Although the above-mentioned decision of the Plenary Session of the Tax Law Chambers of the Council of State also refers to 31 December 2025, given that different Regional Administrative Court decisions have also been rendered on this matter, we recommend, in line with the foregoing explanations, that lawsuits against valuation commission decisions be filed no later than 8 September 2025 before the tax courts.

As a result of the tax cases, the competent tax court may (i) annul the valuation commission’s decision, (ii) uphold the valuation commission’s decision, or (iii) partially increase or decrease the values determined by the valuation commission. In the first case, a new valuation is conducted; in the final case, the tax court’s judgment serves as the basis without issuing a new valuation decision.

We also note that these values may be relevant for a potential Valuable House Tax liability; accordingly, it would be advisable for the relevant taxpayers to consider pursuing the tax litigation route.