Sejm approves the amendment exempting land at airports from Polish real estate tax
The Sejm has adopted an amendment to the act on local taxes and fees, which specifies that all land, buildings and structures in parts of public airports are exempt from real estate tax. 242 deputies voted in favor of the novel, one was against and 199 abstained.
The draft amendment was a parliamentary submission.
Under the current wording, "land, buildings and structures in parts of public air airports" were exempt from the real estate tax provision. According to the deputies who presented the draft amendment, the wording of this provision was ambiguous and could be interpreted in such a way that only buildings and structures as well as land occupied for these buildings and structures in parts of public airports are exempt from real estate tax. On that interpretation, the tax would therefore apply to the remaining land in the area of the airports that is not occupied by buildings and structures.
This interpretation appears due to the ambiguity of the provision, despite the fact that, according to its correct interpretation - the mere fact of entering an airport into the register of civil airports entitles the facility to be treated as a building and it does not matter whether the land is built-up or not, because the whole the area covered by the airport border is a building, stated in the justification.
The purpose of the amendment is to remove interpretational doubts and by using the structure "land, buildings and structures" to clearly clarify that all land, buildings and structures in the area of public air airports, including land that are not occupied by buildings and structures located in this area.
The Sejm, officially known as the Sejm of the Republic of Poland, is the lower house of the bicameral parliament of Poland. The Sejm has been the highest governing body of the Third Polish Republic since the transition of government in 1989.