Course code JurZ5013

Credit points 2

Real Property Tax

Total Hours in Course80

Number of hours for lectures12

Number of hours for seminars and practical classes12

Independent study hours56

Date of course confirmation15.03.2022

Responsible UnitDepartment of Land Management and Geodesy

Course developer

author prof.

Vivita Puķīte

Dr. oec.

Course abstract

The aim of the study course is to provide students with in-depth knowledge of the basic principles of real estate tax calculation and collection, its goals and tasks, the improvement of the cadastral data acquisition and maintenance system necessary for tax calculation. The knowledge gained in the study process can be used in work in state institutions and local governments, as well as in conducting research on real estate tax issues.

Learning outcomes and their assessment

Knows the legal aspects of real estate tax in Latvia.
Is able to independently perform real estate tax calculation activities, apply valuation methodology and conduct research related to real estate tax;
Able to apply the acquired knowledge and skills in real estate tax administration and perform the processing and scientific evaluation of the obtained results.

Theoretical knowledge will be tested and evaluated in a test, but skills and abilities will be acquired and evaluated in practical work.

Course Content(Calendar)

1. Taxable immovable property and Non-taxable real estate (1h)
2. Taxable entities. Real estate owner (1h)
3. Legal possessor of real estate (1h)
4. Co-owner as a taxable person (1h)
5. Tax rate and additional rate (1h)
6. Tax taxation period. Minimum tax payment (1h)
7. Cadastral value for tax calculation (1h)
8. Tax relief and their amount (1h)
9. Deadlines for notification and payment of the amount of tax (1h)
10. Liability for full payment of tax on time. Recovery of unpaid tax in an undisputed manner (1h)
11. Payment of the principal tax debt in case of alienation of property (1h)
12. Procedure for Contesting the Tax Calculation (1h)

1. Real estate tax objects (3h)
2. Subjects of real estate tax (3h)
3. Base for determining real estate tax (3h)

4. Real estate tax payment procedure and current events (3h)

Requirements for awarding credit points

Marked assessment consists of:
- successful test in theoretical issues of real estate tax;

- successful evaluation of seminar results.

Description of the organization and tasks of students’ independent work

Selection of literature and normative acts and studies, preparation for seminars.
Preparation of presentations for seminars.

Preparation for the written test.

Criteria for Evaluating Learning Outcomes

The evaluation of a test with a mark depends on the cumulative evaluation of the semester, the percentage distribution of which is as follows:
• test - 40%
• participation in seminars - 40%

• independent work - 20%.

Compulsory reading

1. Nekustamā īpašuma valsts kadastra likums. [
2. Likums Par nodokļiem un nodevām.
3. Likums Par nekustamā īpašuma nodokli.

4. Kadastrālās vērtēšanas noteikumi. MK noteikumi Nr.305.

Further reading

1. Boruks A. Zemnieks, zeme un zemkopība Latvijā. No senākiem laikiem līdz mūsdienām. Jelgava: LLU, 717 lpp.
2. Zemes reforma – atslēga uz īpašumu. Valsts zemes dienests. Rīga, 2012. 335 lpp.
3. Parsova V., Gurskiene V., Kaing M. Real Property Cadastre in Baltic Countries, compendium. Jelgava, 2012. 168 p.

4. Nekustamais īpašums Latvijā 1991 – 2012. A.Kļavis... u.c. Rīga: Latio, 2012. 384 lpp.

Periodicals and other sources


Academic master's study program "Environmental, Water and Earth Engineering" full- time studies