"Taxes will be collected from thousands of houses in 30 of our provinces."

In November 2012, with the enactment of the Decree Law No. 6360, more than 16,000 rural neighborhoods that lost their village status will encounter property tax in 2026. The exemption period related to property tax, which was previously postponed to the end of 2022 and was supposed to start this year, has been extended to 2026.

Deputy Chairman of the Board of Directors of İmpomes and Senior Urban and Regional Planner Müberra Oflaz warned that taxation in more than 16,000 rural neighborhoods will begin in 2026. Müberra Oflaz pointed out that the mentioned neighborhoods include forest villages in Istanbul and Kocaeli.

DOUBLE TAXATION IN METROPOLITAN AREAS

According to a news report in Dünya newspaper, Oflaz reminded that due to Law No. 6360, 16,220 villages have been transformed into neighborhoods in 30 provinces, and 1,053 towns have also gained neighborhood status with the same change. She indicated that the transformation of a settlement previously classified as a "village" to a "neighborhood" has two tax implications. Oflaz stated, "Previously, if the relevant settlement was outside the boundaries of the municipality and its adjacent area, the properties there were not subject to property tax, but now they will be subject to property tax. Even if they were previously subject to property tax, due to the double application of property tax in metropolitan areas, property tax will now be calculated as double."

FROM ISTANBUL TO VAN

Müberra Oflaz explained that the regulation covers not only cities in Anatolia but also some villages in Istanbul and Kocaeli, summarizing the places where taxation will begin in 2026 as follows:

- Within the provincial administrative borders of metropolitan municipalities such as Aydın, Balıkesir, Denizli, Hatay, Malatya, Manisa, Kahramanmaraş, Mardin, Muğla, Ordu, Tekirdağ, Trabzon, Şanlıurfa, and Van, places that have transformed from "village" to "neighborhood" (including forest villages). Forest villages in Istanbul and Kocaeli...

- In the other 14 provinces that were metropolitan municipalities before the law (Ankara, İzmir, Adana, Bursa, Gaziantep, Konya, Kayseri, Antalya, Diyarbakır, Erzurum, Eskişehir, Mersin, Samsun, Sakarya), places that have transformed from "village" to "neighborhood" in the area between the provincial administrative borders and the metropolitan municipality borders, as well as forest villages. Müberra Oflaz stated that they are tracking property-related legal changes and taxes regardless of where they are in Turkey, saying, "We are currently tracking 8,700 properties in 69 cities and 430 districts."

LEGAL REGULATION POSTPONED EARLIER

Kiraz pointed out that the property tax, environmental cleaning tax, and other fees and participation shares that citizens living in neighborhoods that have transformed from villages will be required to pay under municipal revenues were previously postponed to the end of 2014, 2020, and 2022, and explained that with the legal regulation dated March 12, 2023, the deadline was extended to December 31, 2025, before the local elections.

Kiraz summarized the impact of the regulation as follows: "Starting from 2026, property tax and municipal tax, fees, and participation shares will begin to be paid in places that have lost their village status and have been designated as neighborhoods. Additionally, with a regulation made in 2020, neighborhoods that have lost their village status have been granted the right to be classified as rural neighborhoods, and the application for rural neighborhood status will be made through a proposal from the district municipality council and a decision from the metropolitan municipality council."

SOME PASTURES HAVE BEEN SOLD

Regarding the effects of this situation on agricultural activities, Kiraz stated, "It can be said that many pastures of villages have lost their pasture status, some have been sold, and agricultural activities have ceased for many villages" in his evaluation.

THEY HAVE THE RIGHT TO RECEIVE CITY SERVICES

Kiraz emphasized that all villages that have been included within the metropolitan boundaries and have gained neighborhood status have the right to receive all services provided to citizens by metropolitan and district municipalities, stating, "In this context, cleaning services, water and energy services, transportation services, and inspection services must also be provided to these neighborhoods by the municipalities."

THOSE WHO PAY TAX EARLY CAN GET IT BACK WITHIN 5 YEARS

Although some exemptions have been granted to neighborhoods that have gained rural neighborhood status, GHD President Ali Güvenç Kiraz pointed out that it has been observed that some municipalities have collected taxes that are within the scope of exemptions and within the exemption period, stating, "At this point, our citizens have the right to reclaim the excess property tax and other municipal revenues they have paid within the last 5 years."

Citizens need to go to the relevant municipality to explain their exemption status and submit a petition. If they do not receive a response from the administration within 30 days, or if they receive a "rejection" letter within that period, they must file a lawsuit in the tax court within 30 days from the date of rejection.

RIGHTS GRANTED TO RURAL NEIGHBORHOODS

1. Those who are self-employed or taxed under a simple method and use buildings, land, and fields as workplaces will not pay property tax.
2. Those who use land and fields for agricultural purposes will not pay property tax.
3. In rural neighborhoods, if trade, industry, and tourism facilities are established or operated in buildings, land, and fields, property tax will be applied with a 50% discount. There is no exemption for those who keep records based on the balance sheet.
4. In constructions to be made in rural neighborhoods, license fees, and all taxes and fees within the scope of the municipal revenue law will be applied with a 50% discount.
5. Drinking and utility water fees will be determined based on the lowest tariff, not exceeding 25% for residences and 50% for workplaces.