AZE.US
Municipalities in Baku have begun issuing final warnings to apartment owners who have not paid their property taxes, with outstanding debts potentially subject to compulsory collection.
Notices have been placed on apartment doors in several parts of the capital, including the Yasamal district. They warn residents that legal action may follow if the tax remains unpaid.
The notices primarily concern apartments that have an official extract from the state real estate register.
Some residents said they were unaware of the tax obligation. Others said they were willing to pay but wanted municipalities to explain how the money was being spent.
“Let them collect the tax, but they should also do some work. We need to see what is being done with the money,” one Yasamal resident said.
Property taxes are paid into municipal budgets and are intended to finance neighborhood improvements, local social programs and public services.
The Yasamal municipality said it was carrying out improvements on several streets and within the MİDA residential complex. The work reportedly includes repairing and installing benches and shelters, upgrading courtyards and restoring children’s mini-football fields.
Real estate expert Ramil Osmanli said dissatisfaction with municipal services does not release property owners from their tax obligations.
“Tax obligations are mandatory. Even if a resident believes the municipality is not providing adequate services, the tax must still be paid,” Osmanli said.
Residents may, however, request reports from municipalities explaining what services have been provided and how collected funds have been used. Municipal authorities are required to disclose that information.
According to Osmanli, a resident may refuse to pay property tax if the home has not been officially registered and does not have an extract from the state real estate register.
If a registered property owner deliberately fails to pay, the municipal tax service can issue an administrative act and formally notify the debtor. The case may then be transferred to enforcement authorities for compulsory collection, potentially through deductions at the person’s workplace.
A daily penalty equal to 0.1% of the outstanding amount is added for late payment. Property owners who pay on time may qualify for a discount.
AZE.US