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Legal Procedures For Obtaining A Tax Evaluation Certificate

Every property owner has the right to claim a Tax evaluation certificate when transferring the possession of a real estate under art.264, paragraph 1 of the Tax insurance procedure code.

The Tax evaluation certificate is issued by a public servant in the municipal administration where the property is located, after submitting an application approved by the administration.

Who is allowed to file an application for Tax evaluation certificate?

• The owner of the property - the administration makes a verification in their data base to check if the claimant has filed a property declaration;

• The person authorized to represent the owner - the administration verifies the authorization of the representative;

• The person qualified as the new owner of a government or municipal property accordingly to an order - the administration verifies the provided copy of the order by the claimant;

• The person pointed as inheritor should identify by presenting an ID and declaration of heirs /Grant letter of administration/

• The devisee should identify by presenting a valid ID and a certificate issued by a Notary Public which shows specifically that this is the devisee under the law. This certificate should include the personal details of the devisee and the testamentary parts of the property;

In general, the application for issuance of the Tax evaluation certificate can be also filed by a third person, except from those listed above but the certificate can be received only by the above mentioned persons. In the cases when the person claims to be the owner but cannot identify as such, it is required to submit a declaration under art.14 of the Local Taxes and Fees Act. The application for issuance of Tax evaluation will be accepted on these grounds. In other cases, the application will not be accepted.

The process of Tax evaluation certificate issuance:

After accepting the application, the public servant checks whether the respective property is registered and there is information in the database, as well as whether the claimant has any government debts.

Transfer or constitution of possession is allowed only after verification of the property taxes in the Tax evaluation.

Provided that the database includes all the details necessary for the certificate issuance, the public servant in the municipality will make the necessary calculations and will issue the certificate.

When there is a joint proprietor or the property as in matrimonial regime, the certificate will include the personal details of all the owners, as well as the due amounts for each of them.

In the presence of debts of the claimant, the activities under art. 264, paragraph 1 and 2 of the Tax insurance procedure code shall take place after the debtor pays the amounts.

Issue Terms

The Tax evaluation certificate is issued in a two-week term from the time of submitting the application, according to art.3, para.1 of Appendix № 2 to the Local Taxes and Fees Act.


Tax Evaluation Certificates issued until June 30th of the calendar year are valid until this date of the year and those issued after June 30th are valid until the end of the same calendar year. All tax evaluation certificates which refer to agricultural land are valid until the end of the calendar year.
• In case the application for Tax evaluation refers to a company for its assets, it should submit a declaration under art. 14 of the Local Taxes and Fees Act.
• If the company has not declared its properties for taxation, it should submit a property declaration for taxation under art.14 of LTFA.

The Certificate is issued in three identical copies. Two of them are provided to the claimant are required by the Notary Public and the Registry Agency judge.

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