{"id":10733,"date":"2025-08-31T20:18:59","date_gmt":"2025-08-31T20:18:59","guid":{"rendered":"https:\/\/azelhukuk.com\/?p=10733"},"modified":"2025-08-31T20:29:31","modified_gmt":"2025-08-31T20:29:31","slug":"ray-value-increase-deadline-for-objecting-to-exorbitant-increases-is-8-september-2025","status":"publish","type":"post","link":"https:\/\/azelhukuk.com\/en\/rayic-bedel-artisi-fahis-artislara-son-itiraz-tarihi-8-eylul-2025\/","title":{"rendered":"Fair Market Value Increase: Final Objection Date for Exorbitant Increases is 8 September 2025"},"content":{"rendered":"
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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.<\/span><\/p>

The redetermined fair value prices on some streets <\/span>It can increase tenfold<\/span><\/a>. 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.<\/span><\/p>

The time limit to file a lawsuit is rapidly narrowing: The final day is 8 September 2025.<\/b>
<\/b>After this date, the possibility of seeking legal remedy will largely disappear.<\/span>\u00a0<\/b><\/p>

Financial Losses Awaiting Property Owners<\/strong><\/h2>

Property tax will increase several-fold<\/strong><\/h3>

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 \u201cmultiplied\u201d level. For example, a market value of 5,000 TRY\/m\u00b2 in 2025 has been raised to 20,000 TRY\/m\u00b2 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\u20132029 as well.<\/span>
<\/span><\/p>

Valuable Housing Tax risk<\/strong><\/h3>

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 <\/span>High-Value Residential Property Tax<\/b> arises. The new market values will bring many property owners within this scope.<\/span>
<\/span><\/p>

Sales and inheritance procedures will become more difficult<\/strong><\/h3>

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 <\/span>its saleability will decrease.<\/b>
<\/b><\/p>

Exorbitant increase without infrastructure and zoning development<\/strong><\/h3>

As explicitly stated in Article 3 of the Tax Procedure Law, \u201cthe taxable event and the true nature of the transactions relating to this event are essential.\u201d 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.<\/span>
<\/span><\/p>

Tax burden exceeding ability to pay<\/strong><\/h3>

Article 73 of the Constitution contains the provision \u201ceveryone shall pay taxes in proportion to their financial capacity\u201d. Exorbitant market values exceed the owners' ability to pay, resulting in a violation of the constitutional principle.<\/span>
<\/span><\/p>

Legal Framework<\/strong><\/h2>

Right of action<\/strong><\/h3>

The repeated 49th article of the Tax Procedure Law previously restricted taxpayers from directly filing lawsuits against valuation commission decisions. However <\/span>with the decision of the Constitutional Court dated 31.05.2012, numbered E.2011\/38 and K.2012\/89<\/b> cancelled this limitation. Thus, taxpayers could directly challenge the market values determined by the valuation commissions <\/span>annulment action<\/span><\/a> gained the right to open.<\/span><\/p>

Duration<\/b><\/h3>

According to Article 7 of the Administrative Litigation Procedure Law, the time limit for filing a lawsuit is, <\/span>It is 30 days from the date the transaction is learned.<\/b> Since the decisions coincided with the judicial recess in 2025, the time limit <\/span>8 September 2025<\/b> ends on date. Although there is the view in doctrine and jurisprudence that a lawsuit can be filed until the end of the year, <\/span>The safest way is to base it on the date of 8 September.<\/b> will be.<\/span><\/p>

Illegalities<\/b><\/h3>