The Main Department of the State Tax Service in Lviv region reminds property owners of the need to check their property tax assessments and pay them on time.
In 2026, individuals will pay property tax on real estate for 2025. Tax notices-decisions are sent to owners of real estate before the beginning of July, and the specified amount must be paid within 60 days from the date of receipt of such notice.
The tax is charged on the floor area that exceeds the preferential thresholds: for flats – over 60 sq. m, for residential houses – over 120 sq. m. Late payment may result in fines and interest being charged.
Among the common reasons for tax arrears, tax officials cite failure to receive information on assessed liabilities due to a change of residence, outdated registration data or failure to use the STS electronic services.
To avoid arrears, it is recommended to regularly check your settlements with the budget using online services – the Taxpayer’s Electronic Cabinet and the mobile application ‘My Tax’. Through these services you can view assessed taxes, check whether you have any tax arrears, receive tax notices electronically, submit applications and requests, as well as pay taxes online.
If tax arrears exceed 3060 UAH, a tax demand is sent to the taxpayer. If the debt is not settled, the property may be placed under a tax lien and materials for debt recovery will be referred to the court.
The tax service stresses that timely payment of taxes helps to replenish local budgets and develop communities, and also allows taxpayers to avoid penalties and additional financial costs.