How to Object to Property Tax in Turkey: Where, Within What Time Limit and With What Petition

An objection to property tax (emlak vergisi) is, as a rule, made first by a written correction petition to the municipality that assessed the tax and, if that does not work, by filing a lawsuit in the tax court (vergi mahkemesi). The time limit for filing a lawsuit in the tax court is 30 days from service of the decision. The most common grounds for objection are a wrong square metre figure, an incorrect building class, a single-home reduction that was not applied, a duplicate assessment, or a debt issued to the former owner for a property that has been sold.

Below we answer the question of how to object to property tax step by step: where to apply, the time limits, what can be challenged, the process stage by stage, the structure of the petition, the documents needed and the mistakes commonly made in practice. For the general framework of property tax, see also our overview of property tax, VAT and fees.

How Is Property Tax Calculated and Where Do Errors Arise?

Under the Property Tax Law No. 1319, property tax is calculated by the municipality where the property is located, on the basis of the property's tax value. The first step of an objection is therefore to see which data the municipality used for its calculation. Errors usually arise not in the rate but in the data that make up the tax base. The rates are rarely wrong.

Declaration and tax value

When a property is acquired, a property tax return is filed with the municipality within the period set by law. Many municipalities now also accept this declaration online. The return states the property's address, type, surface area, share and, for a building, its construction class. In later years, the municipality, as a rule, continues to calculate on the basis of this first record. In other words, an incorrect declaration made years ago repeats every year until it is corrected.

How the tax value is calculated depends on the type of property:

• For land plots and fields, the minimum unit values (asgari ölçü birim değerleri) set by the valuation commissions (takdir komisyonları) are used. As a rule, these values are set again every four years; in the years in between, they are updated at the rates provided by law.
• For buildings, the value of the land share and the normal construction cost per square metre of buildings, announced every year by the Ministry of Treasury and Finance and the Ministry of Environment, Urbanisation and Climate Change, are used. The building's construction class (for example luxury, first class, second class) and the depreciation allowance set according to its age directly affect the result.
• The rate is 1 per thousand for residences, 2 per thousand for non-residential buildings, 1 per thousand for fields and 3 per thousand for land plots. Within metropolitan municipality boundaries and their adjacent areas, these rates are applied with a 100 percent increase.

The high-value residential property tax (değerli konut vergisi), on the other hand, is a separate tax and is administered by the tax office, not by the municipality. The objection route in this article applies only to property tax assessed by the municipality.

Where Do You Object to Property Tax?

Depending on the type of error, an objection to property tax is made to the municipality, to the Ministry of Treasury and Finance, or directly to the tax court. Because the municipality acts as the tax office for property tax, the first point of contact is in almost every case the municipality's property tax unit (usually the Financial Services Directorate or the Revenue Directorate). You do not go to the tax office.

1. Correction application to the municipality

The procedure for correcting tax errors, set out in Articles 116 et seq. of the Tax Procedure Law No. 213 (VUK), is used for obvious calculation and taxation errors. A wrong square metre figure, a wrong rate, a duplicate assessment or tax issued in the wrong person's name fall within this scope. Under Article 122 of the VUK, the taxpayer submits the correction request in writing to the relevant tax office, that is, to the municipality.

2. Complaint application to the Ministry of Treasury and Finance

If the municipality rejects the correction request, Article 124 of the VUK allows an application by way of complaint (şikayet) to the Ministry of Treasury and Finance within 30 days of service of the rejection. Because how this route works for taxes assessed by municipalities can be debated in practice, you need to plan in a way that protects the time limit for a lawsuit before turning to the complaint route.

3. Lawsuit in the tax court

If the error is not a simple calculation error, for example if it is argued that the building class or the unit value was applied unlawfully, the main route is an action for annulment in the tax court where the property is located. The statement of claim can be filed through UYAP (the judiciary's online system) by a lawyer or at the tax court registry in any courthouse. Tax court decisions can be appealed to the regional administrative court (bölge idare mahkemesi) by way of istinaf and to the Council of State (Danıştay) by way of temyiz, subject to the monetary thresholds in the law. These thresholds are updated every year; in many low-value property tax cases, the first-instance decision may be final.

How Long Is the Time Limit for Objecting to Property Tax?

The time limit for objecting to property tax depends on the route chosen, and the shortest and most critical is the 30-day time limit for filing a lawsuit. Mixing up the time limits can lead to a justified objection being rejected on procedural grounds.

Under Article 10 of the Administrative Procedure Law No. 2577 (İYUK), if an application to the administration is not answered within 30 days, the request is deemed rejected (Law No. 7331 cut this period from 60 to 30 days in 2021). The time limit for filing a lawsuit starts to run from the day after that period ends. In practice this means: if you are waiting for a reply from the municipality, record the date on which you filed your petition and enter the 30-day reply period and the 30-day time limit for a lawsuit that follows in your calendar. Although the period allowed for a correction request is longer, waiting is not always an advantage. The longer the refund of a tax already paid is delayed, the harder it becomes to pursue.

What Can You Challenge in Property Tax?

What can be challenged in property tax are cases where a piece of data used to calculate the tax, or the person the tax is addressed to, is wrong. Finding the tax high is not, on its own, a ground for objection. A concrete error must be shown.

• Wrong square metre figure: gross and net area being confused, the share of common areas being added incorrectly, or an area different from the surface area in the title deed being recorded.
• Incorrect building class or unit value: the building being recorded in a higher construction class than it really is, or the wrong minimum unit value being applied for the street where the land is located.
• Reduction or zero rate not applied: under Article 8 of the Property Tax Law (EVK), retirees, persons with no income at all, veterans, persons with disabilities, and the widows and orphans of martyrs who own a single home in the whole of Turkey not exceeding 200 square metres gross benefit from a zero rate for that home, subject to the conditions in the law. Each condition should be examined separately, and an application with supporting documents should be made to the municipality for the reduction.
• Duplicate assessment: two separate records being opened for the same property, or the tax for the same year being issued twice.
• Assessment in the former owner's name: as a rule, the tax for the year of transfer belongs to the seller and the tax for the following years to the buyer. If a debt is still being issued in the former owner's name for the years after the sale, this is an error as to the person of the taxpayer.
• Wrong classification: a property recorded as a building plot actually being agricultural land, or a demolished building continuing to be taxed.

Is It Possible to Object to a Property Tax Increase?

An objection to a property tax increase only succeeds if the increase results from an unlawful calculation or from the statutory cap being exceeded. In years when values are reassessed, a rise in minimum unit values can lead to a marked increase in tax compared with the previous year; this alone is not unlawful. What matters is the calculation.

In recent years, the rules capping the annual increase in property tax have been changed several times. Before objecting to an increase, you therefore need to confirm the cap in force for the year concerned in the legislation or with the municipality. The current texts can be checked on mevzuat.gov.tr.

The main points to examine when objecting to an increase are:

• Whether the unit value applied is the same as the value announced for the avenue or street where the property is located.
• Whether the building class matches the real nature of the structure.
• Whether the increased metropolitan rate was applied correctly.
• Whether the increase cap provided by law for that year was reflected in the calculation.

The minimum unit values set by the valuation commissions are announced. Under the decision of the Council of State's Plenary Session of Tax Law Chambers (Danıştay Vergi Dava Daireleri Kurulu) dated 15.02.2023, Docket (E.) 2022/14, Decision (K.) 2023/2, published in the Official Gazette (Resmî Gazete), taxpayers may file a lawsuit in the tax court against these values within 30 days of learning of them and at the latest by the last day of the year in which the decision was taken. After this period has passed, the objection can often be raised within a lawsuit filed against the individual assessment.

How Do You Object to Property Tax? Step by Step

An objection to property tax starts with examining the record at the municipality and, if necessary, ends with a lawsuit. For a concrete objection, the order to follow is usually as follows:

1. See the record and the debt. Obtain the declaration details and the assessment statement for the property from the municipality's property tax service or through e-Devlet (the Turkish government portal, turkiye.gov.tr).
2. Identify the error. Compare the square metre figure, class, unit value, rate, taxpayer and share details with the title deed and building documents.
3. Choose the route. For an obvious calculation or taxpayer error, a correction request to the municipality is appropriate; for a dispute that requires legal interpretation, the tax court is.
4. File the petition. Submit the petition to the municipality's document registry and always obtain a copy bearing the registration date. Some municipalities also accept electronic applications.
5. Track the time limits. Follow the 30-day reply period and, in case of rejection, the 30-day time limits for a lawsuit and a complaint.
6. File a lawsuit if necessary. Apply to the tax court within 30 days of service of the rejection or of the date of implied rejection.
7. Have the decision enforced. If a decision is given in your favour, ask the municipality in writing to correct the record and refund the amount overpaid.

Which route suits you depends on the type of error, the amount and the stage the time limits have reached. A lawyer can assess this in a short meeting.

Property Tax Objection Petition: Template and Sections

A property tax objection petition should clearly show who you are, which property and which assessment you are challenging, what the error is and what you are asking for. The list below is not a completed form but the order of the sections to use when preparing a sample petition objecting to property tax. Write briefly and support it with documents.

Sections of a property tax objection petition to the municipality

1. Heading: the name of the relevant municipality and of its property tax unit.
2. Applicant: full name, Turkish ID number (T.C. kimlik numarası) or, for foreigners, the tax number or foreigner identification number, address, telephone.
3. Representative: the name and address of the lawyer, if any.
4. Subject: the request in one sentence, for example the correction of the property tax assessment for a given year or years.
5. Property details: block (ada), parcel (parsel), independent unit number, address and the record or registration number at the municipality.
6. Explanations: what the error is, the difference between the recorded data and the correct data, and the documents proving it, in numbered paragraphs.
7. Legal grounds: the Property Tax Law No. 1319, VUK Articles 116 et seq. and other relevant provisions.
8. Conclusion and request: correction of the record, cancellation (terkin) of the incorrect assessment and, where applicable, refund of the amount overpaid.
9. List of annexes, date and signature.

Statement of claim to the tax court

The statement of claim must comply with the formal rules in the İYUK: the claimant and the name of the defendant municipality, the decision challenged and its date of service, the facts, the legal grounds and the request must be stated clearly. A copy of the petition filed with the municipality does not replace the statement of claim. The defendant is the mayoralty (belediye başkanlığı).

Documents Needed for a Property Tax Objection

In a property tax objection, documents are used to prove why the recorded data are wrong. The list varies according to the error. The following may usually be needed:

• The title deed or a current land registry record.
• The property tax declaration statement and the assessment or debt statement obtained from the municipality.
• The building permit, the occupancy permit (yapı kullanma izin belgesi) and the approved project.
• For a square metre objection, a measurement report or the relevant page of the architectural project.
• For the single-home zero rate, a retirement document, documents showing income status and records showing that no other home is owned.
• For an objection concerning the former owner, the land registry document relating to the sale.
• If payment has been made, receipts and bank transfer slips.
• If the application is made through a lawyer, a power of attorney.

How Long Does a Property Tax Objection Take?

The length of a property tax objection ranges from a few weeks to more than a year, depending on whether it is resolved at the municipality stage alone. Stage by stage, the following picture is usually seen in practice:

• Preparing the record and documents: a few days to a few weeks.
• The municipality's reply: for obvious errors, often a few weeks; if no reply is given, implied rejection at the end of 30 days.
• Complaint route: a few months, if used.
• Tax court: the first-instance decision is usually given within a period of a few months to more than a year.
• Istinaf or temyiz: where the route is open, a further few months to a year.

While the case is pending, the tax for the following years may continue to be assessed on the same incorrect record. The petition should therefore ask for all the years concerned together with the correction of the record for the future.

Common Mistakes in Property Tax Objections

Most property tax objections are lost on procedure, not on the merits. In our practice at Karanfiloglu Law Firm in Istanbul, the problem we see most often is an incorrect declaration made years ago repeating every year without being corrected. Other common mistakes and their solutions:

1. Missing the time limit for a lawsuit while waiting for the municipality's reply. Solution: record the petition date and enter the 30-day reply period and the 30-day time limit for a lawsuit in your calendar.
2. Trying to sue against your own declaration. Under Article 378 of the VUK, a taxpayer, as a rule, cannot file a lawsuit against a tax base they declared themselves. Solution: use the correction route or file a corrected declaration with the municipality.
3. Thinking the right to object ends once you have paid. A tax already paid can also be the subject of a refund through the correction route.
4. Objecting without documents. Saying "the square metre figure is wrong" is not enough; it must be supported by the project or a measurement.
5. Applying to the wrong authority. High-value residential property tax is a matter for the tax office; property tax is a matter for the municipality.

A Short Note for Foreign Owners

Foreigners who own property in Turkey are subject to the same rules as Turkish citizens on property tax and objections. In practice, the difficulty comes from not receiving notifications on time while living abroad; since the time limits depend on service, it is important to give a current address or representative in Turkey. The application can be made through a lawyer with a power of attorney issued in Turkey or duly certified. For details, see our article on property tax in Turkey for foreigners.

Summary: The Route to Follow When Objecting to Property Tax

In summary, the answer to how to object to property tax is this: first examine the record at the municipality, establish the error with documents, file a correction petition with the municipality for obvious errors and, in case of rejection or 30 days of silence, apply to the tax court within 30 days. For other matters concerning your property, see our real estate law page.

Speak with a Lawyer in Istanbul

If you would like advice on your own situation, Karanfiloglu Law Firm is a registered law firm in Istanbul serving foreign and Turkish clients across Turkey. You can reach us by phone or WhatsApp on +90 532 659 35 11, by email at karanfiloglu.lawyer@gmail.com, or visit us at Merkez Mah. Hasat Sk. No:12, 34384 Şişli / İstanbul. You can also write to us through our contact page. Contact us to discuss your situation.

Frequently Asked Questions

Where do you object to property tax?

An objection to property tax is first made by a written petition to the property tax unit of the municipality that assessed the tax. If the municipality rejects the request or does not reply within 30 days, a lawsuit can be filed within 30 days in the tax court where the property is located.

How many days do you have to object to property tax?

The time limit for filing a lawsuit in the tax court is 30 days from service, under Article 7 of the İYUK. For a correction request to the municipality, the statutory limitation period applies; however, after a rejection, the 30-day time limits for a complaint and a lawsuit again run.

What happens if the municipality does not reply to my objection petition?

If the municipality does not reply within 30 days, your request is deemed rejected under Article 10 of the İYUK. You can file a lawsuit in the tax court within 30 days from the day after that period ends.

What should a property tax objection petition contain?

The petition should contain the applicant's identity and contact details, the block, parcel and independent unit details of the property, the year or years being challenged, an explanation of the error, the legal basis, a clear request and a list of annexes. Documents showing the error must always be attached.

Can I object to a property tax increase?

You can object if the increase results from a wrong unit value, an incorrect building class or the statutory increase cap being exceeded. Because the rules on the increase cap have changed several times in recent years, you need to confirm the current rule for the year concerned in advance.

Can I object later to property tax I have already paid?

Yes, a calculation or taxation error in a tax already paid can, as a rule, be raised with the municipality through the correction route within the limitation period. If the error is accepted, a refund of the amount overpaid is requested.

I sold the property, but property tax is still issued in my name; what should I do?

As a rule, the tax for the year of sale belongs to the seller and the tax for the following years to the buyer. If there is an assessment in your name for later years, you can file a correction petition with the municipality together with the land registry sale document and ask for the record to be transferred to the new owner's name.

Is a lawyer required for a property tax objection?

No, the application to the municipality and the lawsuit in the tax court can also be made without a lawyer. However, where the time limits and the form of the petition matter, and especially for owners living abroad, applying through a lawyer can make it easier to protect the time limits.

About the Author

Av. Kaan Karanfiloğlu is the founder of Karanfiloglu Law Firm, a registered law firm based in Istanbul serving Turkish and international clients across Turkey. He is a lawyer registered with the Istanbul Bar Association (Registration No. 58270) and a member of the Union of Turkish Bar Associations (No. 133074); he is also a registered mediator (Registration No. 41909). He has practised law in Turkey since 2017. He graduated from Galatasaray University Faculty of Law in 2016 and advises clients in Turkish, English and French; the firm serves Russian- and Chinese-speaking clients through native-speaking advisors who work at the office.

Disclaimer: This article provides general information about Turkish law and does not constitute legal advice. Laws, regulations, official fees and procedures change over time, and every situation is different. Please consult a qualified lawyer for advice on your own circumstances. No liability is accepted for any loss arising from reliance on the information in this article.