Adopting a new or changing the existing local development plan is most often associated with an increase in the value of real estate. When selling the property, the owner of the property is obliged to pay a special fee (planning rent) in connection with the increase in the value of the property. This fee is collected by the commune head, mayor or president and cannot be higher than 30% of the increase in the value of the property. In practice, many misunderstandings and problems arise in the operation of this fee. The main cause is an incorrectly calculated and overestimated difference in the value of the property, which leads to undue claims by the commune against the property owner. Art. 36 and 37 of the Act of 27 March 2003 on Spatial Planning and Development states that the condition for collecting a one-off fee (planning rent) is the need to simultaneously meet the following conditions: increase in the value of real estate as a result of adopting a new or changing the existing local plan, specifying in the local plan the percentage increase in the value of the property, constituting the basis for calculating the amount of planning rent or sale of real estate by the current owner or perpetual usufructuary
REFERENCES(15)
1.
Bąkowski, T. (2004). Ustawa o planowaniu i zagospodarowaniu przestrzennym. Komentarz, Zakamycze, Kraków 2004. Komentarz do art. 36 i 37.
Etel, L. (2010). Renta planistyczna i opłata adiacencka jako niepodatkowe należności budżetowe, Przegląd Podatków Lokalnych i Finansów Samorządowych nr 6, 6-7.
Reśko, D., Wołowiec, T. (2012). Strategia rozwoju jako narzędzie zarządzania zmianą gospodarczą. /in./ Stefański M. (red.) Narzędzia sterowania rozwojem regionu, Wyższa Szkoła Ekonomii i Innowacji, Lublin.
Reśko, D., Wołowiec, T. (2014). Renta planistyczna i opłata adiacencka w planowaniu przestrzennym, Biuletyn Stowarzyszenia Gmin Uzdrowiskowych RP, nr 2, 55-64.
Reśko, D., Wołowiec, T. (2013). The Area Development Plan as a Tool of Managing the Gmina Development. /in:/ Kudłacz T., Wożniak D.(ed.) Programming Regional Development in Poland. Theory and Practice, Studia Regionalia, no 35, 223-243.
Wolanin, M. (1996). Skutki prawne uchwalenia miejscowego planu zagospodarowania przestrzennego wobec prawa własności i prawa użytkowania wieczystego, Monitor Prawniczy, nr 4, 124.
Wołowiec, T. (2022). Selected problems of supporting entrepreneurship by local government units taking into account financial strategies, Innovatio Press, Lublin.
Wołowiec, T., Skica, T. (2012). The instruments of stimulating entrepreneurship by local government units (LGU’s.), Ekonomska Istraživanja-Economic Research, no 4, 127-146.
We process personal data collected when visiting the website. The function of obtaining information about users and their behavior is carried out by voluntarily entered information in forms and saving cookies in end devices. Data, including cookies, are used to provide services, improve the user experience and to analyze the traffic in accordance with the Privacy policy. Data are also collected and processed by Google Analytics tool (more).
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.