The obligation to file a property tax return applies to all those who have acquired real estate, made an extension, approval, or changed the area of a plot of land based on a revision of the Land Register. Those who have donated, sold or otherwise disposed of immovable property are also required to notify the Tax Office of the changes.
Those who have filed a tax return in previous years and have not changed the facts relevant for the determination of the tax do not have to file a return.
The property tax return is the only one that must be submitted in advance to the local tax authority, always by 31 January of the tax year, the status as of 1 January being decisive.
The payer of property tax is the owner of the land beneath the building or unit, but if the conditions are met, it may also be the tenant and the user for land where the owner is unknown.
If more than one co-owner owns the property, they may choose a common agent to file the tax return for the entire property. If they do not choose a common agent, they are each required to file separate tax returns for their joint ownership shares.
Property tax is assessed separately for land and for buildings or units and must be paid by 31 May. If the tax exceeds CZK 5,000, it is payable in two equal instalments by 31 May and 30 November.