The Assembly of the Brcko District adopted the Decision on fixing the property tax rate at 0.05% for 2014. The Decision was accepted on December 4 2013 and published in the Official Gazette of Brcko District on December 13 2013.
As a matter of fact, property tax reform in B&H began exactly in the Brcko District. Tax Law on the Property, which was passed in 2007, meant the establishment of a fiscal register and determination of market value.
The tax base for the property tax in the whole B&H (Brcko District, RS and FB&H) represents the market value of the property. The market value of any type of real estate for tax year is the value of the property at December 31 of the previous year.
Taxpayer of property tax in Brcko District is:
- Proprietor of real property; and
- Person who uses or occupies the property if the holder of property cannot be determined or cannot be found.
The tax rate, before December 4 2013 was set at minimum of 0.05% and not greater than 1.0%.
Finance Directorate of the Brcko District institution is responsible for the following activities:
- Identification of all taxable and non-taxable property in the District;
- Maintaining fiscal cadastre and the valuation of real estate;
- Preparing and issuing tax decision; and
- Collection and enforcement of taxes on real estate