Pursuant to the Municipal Revenues Law No. 2464 and the Property Tax Law No. 1319, the square meter unit values of land and plots forming the basis of property tax are determined every four years by appraisal commissions.
As of 2026, the square meter unit values of land and plots to be used for property tax assessment have been set by the Appraisal Commissions established under Articles 74 and subsequent provisions of the Tax Procedure Law. However, these commissions have made excessive increases in the square meter values, which are open to criticism both in terms of method and outcome.
The decisions taken for 2026 have broad fiscal consequences, as they directly affect not only property tax but also the bases of title deed fees, income tax, corporate tax, and inheritance and transfer tax. Therefore, considering the financial obligations arising from these decisions, it has become necessary for taxpayers to bring legal action against them.
Who May File a Lawsuit Against Appraisal Commission Decisions?
– Owners of immovable properties subject to property tax, or those bearing tax liability in their capacity as owners,
– Relevant municipalities,
– Chambers of commerce and industry
may challenge the assessed values.
Thus, taxpayers who believe that the square meter value of land on their street or avenue has been determined excessively high for 2026 may seek judicial remedy against the commission’s decisions.
Which Judicial Authorities Are Competent?
Since the decisions of the Appraisal Commissions are administrative acts, the competent authority is the tax court in the jurisdiction where the administration issuing the decision is located, pursuant to the Administrative Procedure Law No. 2577.
When Does the Litigation Period Begin?
Appraisal Commission decisions are not directly served on individuals. Instead, they are sent to the relevant municipalities and announced through postings on municipal notice boards and at neighborhood headmen’s offices. Therefore, it is accepted that the litigation period starts from the date the taxpayer becomes aware of the decision.
How Long Is the Litigation Period?
According to Article 7 of the Administrative Procedure Law (APL), the period for filing lawsuits against administrative acts before tax courts is 30 days.
Since commission decisions must be made by June 30, 2025, in order to avoid disputes regarding the date of awareness, lawsuits should, as a rule, be filed within 30 days from this date (by the evening of July 30, 2025).
However, if the litigation period coincides with the judicial recess, lawsuits may be filed with a request for stay of execution before the competent tax courts through the relevant municipalities until the end of business on Monday, September 8, 2025.
On the other hand, court precedents also exist stating that if commission decisions are learned later, the last date to file a lawsuit shall be considered as December 31, 2025. According to a decision by the Plenary Session of the Tax Law Chambers of the Council of State, taxpayers may still bring lawsuits until December 31, 2025, even if they become aware of the decisions at a later date within the year.
What Is the Impact of Appraisal Commission Decisions on the Valuable Housing Tax (VHT)?
As of 2026, the square meter unit values of land and plots determined by appraisal commissions directly affect the tax base of property tax. At the same time, these values play a decisive role in calculating the Valuable Housing Tax (VHT).
The VHT base is calculated based on the higher of (i) the property tax value of the residence and (ii) the value determined by the General Directorate of Land Registry and Cadastre.
With the increase in square meter unit values of land/plots determined by the commissions in 2026, the property tax value of residences will directly rise. If this value exceeds the value determined by the Land Registry and Cadastre, the VHT base will increase accordingly. As a result, the significant increases introduced by appraisal commissions for 2026 may lead to some homeowners who previously were not subject to VHT now falling within its scope.