By decisions taken by provincial and district valuation commissions across Turkey on 30 June 2025, new land and residential fair value rates have been determined for the year 2026. These values will be applied not only for the year 2026, but also by being increased based on the revaluation rate in the years 2027, 2028 and 2029.
The redetermined fair value prices on some streets It can increase tenfold. This situation increases the burden of property tax and valuable housing tax to be paid by property owners extraordinarily, and creates a heavy economic burden on sales, inheritance, and other immovable property transactions.
The time limit to file a lawsuit is rapidly narrowing: The final day is 8 September 2025.
After this date, the possibility of seeking legal remedy will largely disappear.
Financial Losses Awaiting Property Owners
Property tax will increase several-fold
While increases in market values were made in line with inflation between 2022 and 2025, the values determined for 2026 have been increased to a “multiplied” level. For example, a market value of 5,000 TRY/m² in 2025 has been raised to 20,000 TRY/m² in 2026, and this amount has been finalised in such a way that it will be increased by the revaluation rate in the years 2027–2029 as well.
Valuable Housing Tax risk
According to Article 42 of the Real Estate Tax Law, when the building tax value or the value determined by the General Directorate of Land Registry and Cadastre exceeds 15,709,000 TL for residential properties High-Value Residential Property Tax arises. The new market values will bring many property owners within this scope.
Sales and inheritance procedures will become more difficult
When the taxable value of the immovable property significantly exceeds its market value, high fees and taxes will have to be paid in sales, inheritance and transfer transactions, and the immovable properties its saleability will decrease.
Exorbitant increase without infrastructure and zoning development
As explicitly stated in Article 3 of the Tax Procedure Law, “the taxable event and the true nature of the transactions relating to this event are essential.” The fact that extraordinary increases are made solely at the administration's discretion, even though no new schools, hospitals, roads, zoning increases or infrastructure investments have been made in the regions where the immovable properties are located, is incompatible with economic reality.
Tax burden exceeding ability to pay
Article 73 of the Constitution contains the provision “everyone shall pay taxes in proportion to their financial capacity”. Exorbitant market values exceed the owners' ability to pay, resulting in a violation of the constitutional principle.
Legal Framework
Right of action
The repeated 49th article of the Tax Procedure Law previously restricted taxpayers from directly filing lawsuits against valuation commission decisions. However with the decision of the Constitutional Court dated 31.05.2012, numbered E.2011/38 and K.2012/89 cancelled this limitation. Thus, taxpayers could directly challenge the market values determined by the valuation commissions annulment action gained the right to open.
Duration
According to Article 7 of the Administrative Litigation Procedure Law, the time limit for filing a lawsuit is, It is 30 days from the date the transaction is learned. Since the decisions coincided with the judicial recess in 2025, the time limit 8 September 2025 ends on date. Although there is the view in doctrine and jurisprudence that a lawsuit can be filed until the end of the year, The safest way is to base it on the date of 8 September. will be.
Illegalities
- Article 73 of the ConstitutionThe principle of taxation according to financial capacity has been violated.
- VUK m.3An exorbitant increase has been made without taking economic reality into account.
- EPA s.29/2While the annual increase in assessed values should have been limited to half of the revaluation rate, this limit was not observed.
- Temporary Article 23 of the Electricity Market Law (2017 amendment): Daha önce benzer fahiş artışlara karşı %50’lik sınır konulmuş, kanun koyucu mükellefi korumuştur. Bu kez aynı hassasiyet gösterilmemiştir.
- Failure to take differences in precedents into accountValuing plots with different zoning statuses and floor area ratio ( FAR) coefficients at the same market value goes against the principle of equality.
Advantages of Bringing a Class Action
- Cost advantage: If owners of the same site, street or avenue file a lawsuit together, the fees and expenses are shared and the cost of the lawsuit is reduced.
- Joint result: The court's annulment decision applies in favour of all property owners for that avenue or street.
- Strong impact: Collective action accelerates the process and creates a stronger impact in judicial review.
Frequently Asked Questions
What happens if we do not file a lawsuit?
The assessed values become final and will apply throughout 2026–2029. This means an extraordinary increase in property tax and an unfair inflation of property values in transactions.
Is it possible to file a class action lawsuit?
Yes. It is possible for owners on the same site or street to apply with a single petition. In this case, the costs are shared and the court decision covers everyone.
How much do the court costs come to?
It is not correct to give a net figure. Fees and legal costs vary depending on the subject matter of the lawsuit, the number of property owners, and the street/avenue status. For detailed information You can contact our Azel Law Office.
Which court has jurisdiction over this case?
Annulment cases filed against the decisions of the valuation commission are heard in tax courts.
When does the time limit for filing a lawsuit expire?
Last day 8 September 2025’. A lawsuit must be filed before this date to avoid loss of rights.
Conclusion and Recommendation
The fair value assessments determined for the 2026–2029 period impose a disproportionate financial burden on property owners. Without any infrastructure or zoning improvements, exorbitant fees incompatible with actual market values have been set, and the taxpayers' ability to pay has not been taken into account.
Therefore, taking legal action is not only a right, It is a legal obligation.
The final day to file a lawsuit is 8 September 2025. Due to the lawsuits not being filed after this date, property owners will have to endure a high tax burden for four years.
As Azel Law and Consultancy, we provide full support to property owners in matters such as examining fair market values, calculating your tax burden, preparing legal grounds and conducting the litigation process.
Remember: This case will determine not only the future of the taxes you pay today, but for the next four years.
