{"id":5849,"date":"2026-10-02T17:34:07","date_gmt":"2026-10-02T14:34:07","guid":{"rendered":"https:\/\/svaroglaw.com\/blog\/ppr-za-kvartyru-yakoyi-nemaye\/"},"modified":"2026-10-02T17:34:07","modified_gmt":"2026-10-02T14:34:07","slug":"ppr-za-kvartyru-yakoyi-nemaye","status":"publish","type":"post","link":"https:\/\/svaroglaw.com\/en\/blog\/ppr-za-kvartyru-yakoyi-nemaye\/","title":{"rendered":"Property tax notice for an apartment you no longer own: how to cancel the charge"},"content":{"rendered":"<div class=\"sb-tiles\"><div class=\"sb-tile\"><b>UAH 0<\/b>the cost of reconciling your data with the tax service (TC 266.7.3)<\/div><div class=\"sb-tile\"><b>10 working days<\/b>for a complaint to the State Tax Service of Ukraine to suspend payment (TC 56.15)<\/div><div class=\"sb-tile\"><b>60 days<\/b>to pay, counted from the day the notice is served (TC 266.10.1)<\/div><\/div>\n<p><strong>A property tax assessment notice for an apartment you no longer own can be cancelled without going to court: file an application for reconciliation with the tax office at your tax address and attach the sale contract, the owner&#8217;s death certificate or an extract from the Register of Damaged and Destroyed Property. If the documents confirm the discrepancy, the State Tax Service (STS) must recalculate the tax and send a new tax assessment notice, and the old one is deemed withdrawn (subparagraph 266.7.3 of the Tax Code).<\/strong> If time is running short, file a complaint with the State Tax Service of Ukraine in parallel, within 10 working days: reconciliation on its own does not stop any deadlines.<\/p>\n<p>You sold the apartment in spring 2025, and in summer 2026 a notice appears in your Electronic Cabinet (the STS taxpayer portal) with that apartment&#8217;s address and a tax bill for the whole year. These notices arrive in a wave, because the STS sends property tax notices by 1 July of the year following the reporting year. The wave shows in the payments too: of the UAH 788.4 million that individuals in Kyiv paid in the first eight months of 2026, UAH 466.6 million (59%) came in July and August (data from the STS Main Department in Kyiv). Nationwide, almost 1.1 million taxpayers paid this tax for 2025, UAH 12.7 billion in total (STS, 12 January 2026).<\/p>\n<h2>Why the tax service charges property tax on an apartment you no longer own<\/h2>\n<p>Individuals do not file a return for property tax: the STS calculates the amount itself, using data from the State Register of Real Property Rights (DRRP) and\/or the owner&#8217;s original documents (TC 266.3.2). The taxpayer is the owner (TC 266.1.1), so as long as the STS database lists you as the owner, the tax will be charged automatically. Discrepancies can arise for several reasons:<\/p>\n<ul>\n<li><strong>Information about the sale arrives late.<\/strong> Registration authorities pass the data to the STS once a quarter, within 15 days after the quarter ends (TC 266.7.4; the Procedure approved by Cabinet of Ministers Resolution No. 476).<\/li>\n<li><strong>The whole year was charged instead of a few months.<\/strong> The seller pays only up to the beginning of the month in which their ownership ended (TC 266.8.1), yet notices sometimes show the full annual amount.<\/li>\n<li><strong>The owner has died and the inheritance has not been formalised yet.<\/strong> Charging tax in the name of the deceased, or charging the heirs for the months before the inheritance is formalised, contradicts the STS&#8217;s own position.<\/li>\n<li><strong>The apartment was destroyed in the war, but there is no entry in the Register of Damaged and Destroyed Property.<\/strong> The exemption applies only if the destruction has been recorded in the State Register of Property Damaged and Destroyed as a Result of Hostilities, Acts of Terrorism and Sabotage Caused by the Armed Aggression of the Russian Federation (hereinafter, the Register of Damaged and Destroyed Property; TC, Section XX, subsection 10, subparagraph 69.22).<\/li>\n<li><strong>Ownership was registered with the Bureau of Technical Inventory (BTI) before 2013.<\/strong> This is how, for example, ownership certificates issued after the <a href=\"https:\/\/svaroglaw.com\/en\/advokat-z-neruhomosti\/pryvatyzacziya-kvartyry\/\">privatisation of flats<\/a> were registered. Such rights remain valid without re-registration (Law No. 1952-IV, Art. 3(3)), and paper BTI records reach the DRRP only when the owner applies for registration themselves (Ministry of Justice explanation in the Guide to Public Services). If the apartment was sold on the basis of such documents, reconcile using the original contract: a DRRP extract may not show a paper record.<\/li>\n<\/ul>\n<p>You can spot the error in the notice itself: for each property it must state the address, floor area, rate and any reliefs granted (TC 266.7.2, para. 2). If you find the address of an apartment you have sold, or floor area you do not have, that is grounds for reconciliation.<\/p>\n<h2>How much you actually owe if you sold the apartment mid-year<\/h2>\n<p>The tax period is the calendar year, but when the owner changes, it is split by months. The former owner pays from 1 January until the beginning of the month in which their ownership ended, and the new owner pays from the month in which they acquired it (TC 266.8.1). So the buyer pays for the month of sale. The buyer&#8217;s ownership arises on the day of state registration (Civil Code, Art. 334(4)), and the seller&#8217;s ownership ends on the same day. When the deal goes through a notary, registration is usually done on the same day the contract is certified.<\/p>\n<p><strong>A hypothetical example for Kyiv.<\/strong> An 85 m\u00b2 apartment, sale registered on 10 April 2025. Kyiv City Council set the maximum rate for individuals&#8217; housing at 1.5% of the minimum wage per 1 m\u00b2 (Decision No. 242\/5629 as amended by Decision No. 24\/10491 of 30 January 2025), which is UAH 120 for 2025. The relief for apartments is 60 m\u00b2 (TC 266.4.1), so 25 m\u00b2 is taxable and the annual tax is 25 \u00d7 120 = UAH 3,000. The seller only has to pay for January\u2013March: 3,000 \u00d7 3\/12 = UAH 750. If the notice says UAH 3,000, the charge is overstated by UAH 2,250.<\/p>\n<p><a href=\"https:\/\/svaroglaw.com\/wp-content\/uploads\/2026\/10\/ppr-za-kvartyru-yakoyi-nemaye-infographic-1-en.svg\"><img decoding=\"async\" src=\"https:\/\/svaroglaw.com\/wp-content\/uploads\/2026\/10\/ppr-za-kvartyru-yakoyi-nemaye-infographic-1-en.svg\" alt=\"Hypothetical property tax calculation for an 85 m\u00b2 apartment in Kyiv sold in April 2025: UAH 750 instead of the UAH 3,000 in the tax notice\" width=\"1200\" height=\"750\" \/><\/a><\/p>\n<p>If you bought and sold the apartment within the same month, no tax is charged to you for it (explanation of the STS Main Department in Kyiv Region of 1 April 2025).<\/p>\n<p>The maximum rate changes every year, because it is tied to the minimum wage as of 1 January of the reporting year (TC 266.5.1). When the STS charges additional tax for past years, check that the rate in the notice does not exceed the maximum for the year in question:<\/p>\n<div class=\"sb-tablewrap\"><table>\n<thead>\n<tr>\n<th>Tax year<\/th>\n<th>Minimum wage on 1 January<\/th>\n<th>Maximum rate per 1 m\u00b2<\/th>\n<th>Notices are sent by<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2023<\/td>\n<td>UAH 6,700<\/td>\n<td>UAH 100.50<\/td>\n<td>1 July 2024<\/td>\n<\/tr>\n<tr>\n<td>2024<\/td>\n<td>UAH 7,100<\/td>\n<td>UAH 106.50<\/td>\n<td>1 July 2025<\/td>\n<\/tr>\n<tr>\n<td>2025<\/td>\n<td>UAH 8,000<\/td>\n<td>UAH 120.00<\/td>\n<td>1 July 2026<\/td>\n<\/tr>\n<tr>\n<td>2026<\/td>\n<td>UAH 8,647<\/td>\n<td>UAH 129.71<\/td>\n<td>1 July 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<h2>Reconciliation with the STS: cancelling the notice without a complaint or a lawsuit<\/h2>\n<p>Reconciliation is provided for by subparagraph 266.7.3 of the Tax Code: the owner applies to the STS in writing and checks the list of properties, ownership shares, floor area, entitlement to relief, the rate and the amount charged. Your tax address is your registered place of residence, so that is where you apply, even if the apartment is in another city (consultation id 34953 in the STS knowledge base, ZIR).<\/p>\n<div class=\"sb-note sb-note--info\"><svg class=\"sb-ico\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 11v5M12 8v.4\"\/><\/svg><div class=\"sb-note__body\"><p><strong>This step you can handle on your own.<\/strong> If the sale has been registered and the DRRP shows the new owner, reconciliation is one letter to the tax office with two attachments. You need a lawyer when the STS refuses, when the error lies in the register itself, or when the inheritance comes with debts.<\/p><\/div><\/div>\n<ol>\n<li><strong>Find the notice and the calculation.<\/strong> In the Electronic Cabinet: \u201c\u0415\u041a \u0434\u043b\u044f \u0433\u0440\u043e\u043c\u0430\u0434\u044f\u043d\u201d (Cabinet for individuals) \u2192 \u201c\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u043f\u0440\u043e \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430\u201d (General taxpayer information) \u2192 \u201c\u041f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043e\u043a \u0441\u043f\u043b\u0430\u0442\u0438\u0442\u0438 \u0441\u0443\u043c\u0443 \u0433\u0440\u043e\u0448\u043e\u0432\u043e\u0433\u043e \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u043d\u044f (\u041f\u041f\u0420)\u201d (Notices of the obligation to pay a tax liability). Check the address, floor area and rate for each property.<\/li>\n<li><strong>Order a DRRP extract.<\/strong> In electronic form it costs UAH 40, on paper UAH 80 (Law No. 1952-IV, Art. 34; subsistence minimum of UAH 3,328). We explained how to get it within an hour in our article on <a href=\"https:\/\/svaroglaw.com\/en\/blog\/yak-otrymaty-vytyag-z-reyestru-neruhomosti-cherez-diyu\/\">getting a property register extract via Diia<\/a>.<\/li>\n<li><strong>Draft the application and attach the documents.<\/strong> The STS has published a <a href=\"https:\/\/mk.tax.gov.ua\/listivki-ta-broshuri\/976066.html\">sample application for property tax reconciliation<\/a>: it states your taxpayer ID (RNOKPP), the type of tax, the grounds for reconciliation (for example, a sale and purchase contract and its date) and how you want to receive the reply. Attach certified copies of the contract of sale, gift or exchange, the DRRP extract, the death and inheritance certificates or the extract from the Register of Damaged and Destroyed Property, depending on your situation.<\/li>\n<li><strong>File the application with the tax office for your tax address.<\/strong> You can do it through the Electronic Cabinet, in the \u201c\u041b\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0437 \u0414\u041f\u0421\u201d (Correspondence with the STS) section, signed with a qualified electronic signature or Diia.Signature; at a taxpayer service centre; or by post.<\/li>\n<li><strong>Wait for the new notice.<\/strong> The Tax Code sets no deadline for reconciliation, but in its announcement of 15 April 2026 the STS says it recalculates the tax within 10 working days after processing the application.<\/li>\n<\/ol>\n<div class=\"sb-note sb-note--warn\"><svg class=\"sb-ico\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 3 2 20h20z\"\/><path d=\"M12 10v5M12 17.6v.4\"\/><\/svg><div class=\"sb-note__body\"><p><strong>Reconciliation does not stop the clock.<\/strong> While the STS is reviewing your application, both the 60 days for payment (TC 266.10.1) and the deadline for a complaint keep running. If a few days have passed since the notice was served and there is still no reply to your reconciliation request, file a complaint in parallel: of the free options, only a complaint can suspend payment (TC 56.15). A court claim also keeps the amount from becoming agreed, that is, final (TC 56.18, para. 4), but you will have to pay a court fee for it.<\/p><\/div><\/div>\n<h2>Three situations where you no longer have the apartment<\/h2>\n<p>Each situation has its own supporting document and its own legal provision; cite both in your reconciliation application.<\/p>\n<div class=\"sb-path\"><div class=\"sb-path__head\"><h3 class=\"sb-path__title\">Sold, gifted or exchanged<\/h3><span class=\"sb-chip sb-chip--fast\"><svg class=\"sb-ico\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg>until the registration month<\/span><\/div><p>Tax is charged until the beginning of the month in which the transfer of ownership was registered (TC 266.8.1), and the STS sends the new owner a notice once it receives information about the transfer (TC 266.8.2). If information about the sale has not reached the STS yet, reconciliation fixes this: the tax office must take into account a discrepancy confirmed by the original contract and recalculate the tax (TC 266.7.3). For reconciliation, the contract and a DRRP extract listing the buyer as the owner are enough.<\/p>\n<div class=\"sb-path__note\"><svg class=\"sb-ico\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 3 2 20h20z\"\/><path d=\"M12 10v5M12 17.6v.4\"\/><\/svg><div><p>If the DRRP still lists you as the owner, the STS will not correct that record itself: a technical error in the register is corrected by a state registrar (explanation of the STS Main Department in Kherson Region, the Autonomous Republic of Crimea and Sevastopol of 30 July 2026). So it is safer to fix the register first and only then file the reconciliation application.<\/p><\/div><\/div><\/div><div class=\"sb-path\"><div class=\"sb-path__head\"><h3 class=\"sb-path__title\">The apartment was destroyed in the war<\/h3><span class=\"sb-chip sb-chip--fast\"><svg class=\"sb-ico\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg>exempt from 2021<\/span><\/div><p>During martial law and until 31 December of the year in which it ends, no tax is charged on individuals&#8217; housing that has been destroyed (TC, Section XX, subsection 10, subparagraph 69.22). The exemption applies for 2021 and subsequent years, but only if the destruction has been entered in the Register of Damaged and Destroyed Property; the law places no limit on the year of destruction. The STS obtains the Register data on its own, every quarter. Getting the entry made works like this: a notification via Diia, an administrative service centre (TsNAP) or a notary (free of charge) \u2192 an inspection by the local community&#8217;s commission \u2192 an inspection report, which the commission enters in the Register on its own.<\/p>\n<div class=\"sb-path__note\"><svg class=\"sb-ico\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 3 2 20h20z\"\/><path d=\"M12 10v5M12 17.6v.4\"\/><\/svg><div><p>Tax paid on such apartments under notices the STS issued in 2022\u20132023 is not refunded in cash: it is only credited against future payments of the same tax. After the destruction, also register the termination of your ownership: there is no administrative fee for this (Law No. 1952-IV, Art. 34(9), item 6-1). Damaged housing without a Register entry is taken out of the tax only by a council decision declaring it unfit for habitation (TC 266.2.2, item \u201c\u0491\u201d); a certificate from the condominium association (OSBB) is not enough for this.<\/p><\/div><\/div><\/div><div class=\"sb-path\"><div class=\"sb-path__head\"><h3 class=\"sb-path__title\">The apartment belonged to a relative who has died<\/h3><span class=\"sb-chip sb-chip--slow\"><svg class=\"sb-ico\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg>from the month of death<\/span><\/div><p>Death terminates the tax obligation (TC 37.3.2). According to the STS, property tax is not charged to the deceased from the beginning of the month of death, and the heirs pay from the month in which their ownership arose (ZIR consultation id 40273); in the STS&#8217;s view, this is the month in which the right was registered with the state (explanation of the STS Main Department in Dnipropetrovsk Region of 26 April 2021). The deceased&#8217;s own tax debts are paid only by heirs who have accepted the inheritance, and only up to its value and in proportion to their share (TC 99.1). While the period for accepting the inheritance is running, no penalty interest accrues on these debts.<\/p>\n<div class=\"sb-path__note\"><svg class=\"sb-ico\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 3 2 20h20z\"\/><path d=\"M12 10v5M12 17.6v.4\"\/><\/svg><div><p>The STS cannot simply \u201ctransfer\u201d the deceased&#8217;s tax file to the heirs: it makes claims against them as a creditor of the deceased under Article 1281 of the Civil Code (Supreme Court ruling of 19 March 2026 in case No. 600\/5174\/23-\u0430). If the debts exceed the assets, talk to an <a href=\"https:\/\/svaroglaw.com\/en\/simejne-pravo\/advokat-z-spadkovyh-sprav\/\">inheritance lawyer<\/a> before you accept the inheritance.<\/p><\/div><\/div><\/div>\n<h2>If the STS has not recalculated: complaint and court<\/h2>\n<p>When the STS refuses reconciliation or ignores your documents, the next step is to file a <a href=\"https:\/\/svaroglaw.com\/en\/advokat-z-podatkovyh-sporiv\/dosudove-vregulyuvannya-podatkovyh-superechok\/\">pre-trial appeal<\/a> against the notice itself with the State Tax Service of Ukraine and, if needed, to move on to <a href=\"https:\/\/svaroglaw.com\/en\/advokat-z-podatkovyh-sporiv\/oskarzhennya-podatkovyh-povidomlen\/\">challenging the tax notice in court<\/a>. The deadline for a complaint runs from the day the notice was served, not from the reply to your reconciliation request. If the refusal came late, you are left with a complaint together with a request to reinstate the missed deadline (TC 56.3, para. 3) or a court claim within 6 months.<\/p>\n<div class=\"sb-tablewrap\"><table>\n<thead>\n<tr>\n<th>Route<\/th>\n<th>Deadline<\/th>\n<th>Cost<\/th>\n<th>What you get<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Reconciliation application (TC 266.7.3)<\/td>\n<td>Not set<\/td>\n<td>UAH 0<\/td>\n<td>A new notice, the old one is withdrawn. Does not suspend payment<\/td>\n<\/tr>\n<tr>\n<td>Complaint to the State Tax Service of Ukraine (TC Art. 56)<\/td>\n<td>10 working days (TC 56.3). For property tax, up to 30 calendar days (TC 56.12)<\/td>\n<td>UAH 0<\/td>\n<td>A decision within 20 days, 60 at most. If the STS stays silent, the complaint is deemed upheld (TC 56.9)<\/td>\n<\/tr>\n<tr>\n<td>Court claim without a complaint<\/td>\n<td>6 months (Code of Administrative Procedure, Art. 122(2))<\/td>\n<td>UAH 1,331.20, via \u201c\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0441\u0443\u0434\u201d (Electronic Court) UAH 1,064.96<\/td>\n<td>The amount is not agreed until the judgment takes effect (TC 56.18)<\/td>\n<\/tr>\n<tr>\n<td>Court claim after a complaint<\/td>\n<td>1 month from the day after you receive the decision of the State Tax Service of Ukraine (TC 56.19, 56.17.3)<\/td>\n<td>Same as for a claim without a complaint<\/td>\n<td>The amount is not agreed until the judgment takes effect. The one-month period applies, not the 3 months under Art. 122(4) of the Code of Administrative Procedure (Grand Chamber of the Supreme Court, case No. 500\/2276\/24)<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>The deadline for a complaint has a catch. The STS does not issue property tax notices for a violation, so a special deadline of 30 calendar days applies to them (TC 56.12; Section III, item 2 of the Procedure approved by Ministry of Finance Order No. 916). But TC 56.15 links the suspension of payment to the 10 working days, so it is safer to file within them: the amount will remain not agreed, no tax demands will be sent, and the 5\u201310% fine (TC 124.1) will not be charged, because it applies only to an agreed liability. If you missed the deadline for a good reason, you have six months to file a complaint together with a request to reinstate the deadline (TC 56.3, para. 3).<\/p>\n<p>The minimum court fee of UAH 1,331.20 applies to any notice of up to UAH 133,120. So in a typical apartment case, going to court often costs more than the tax itself: if the claim is upheld, the fee is reimbursed from the STS&#8217;s budget allocations (Code of Administrative Procedure, Art. 139(1)), but you have to pay it first. Reconciliation combined with a complaint to the STS almost always makes more sense than going straight to court.<\/p>\n<div class=\"sb-case\"><div class=\"sb-case__head\"><span class=\"sb-icobox\"><svg class=\"sb-ico\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M14.5 3.5 20.5 9.5l-3 3-6-6z\"\/><path d=\"M11 7 4 14l3 3 7-7\"\/><path d=\"M3 21h10\"\/><\/svg><\/span><h3 class=\"sb-case__title\">Supreme Court ruling of 22 October 2025 in case No. 560\/21804\/23<\/h3><\/div><p>The owner filed a reconciliation application on 6 November 2023. The STS refused, relying solely on register data. The Supreme Court found it wrong to treat the register as the only basis for calculating the tax and upheld the first-instance judgment that had partly set aside the notice. The Supreme Court ordered the court fee to be recovered from the budget allocations of the STS Main Department. The Court relied on its own conclusion in case No. 440\/9997\/22 (ruling of 27 February 2024): where the data differ, title documents carry more weight than the register entry.<\/p>\n<p><strong>What this means for you:<\/strong> keep a copy of your reconciliation application with an acceptance stamp or a proof-of-delivery receipt. When the STS ignores the documents you submitted, this copy becomes your main argument in the complaint and in court. Both cases concerned non-residential property, but TC 266.7.3 applies to apartments in the same way.<\/p><\/div>\n<p><a href=\"https:\/\/svaroglaw.com\/wp-content\/uploads\/2026\/10\/ppr-za-kvartyru-yakoyi-nemaye-infographic-2-en.svg\"><img decoding=\"async\" src=\"https:\/\/svaroglaw.com\/wp-content\/uploads\/2026\/10\/ppr-za-kvartyru-yakoyi-nemaye-infographic-2-en.svg\" alt=\"Deadlines after a property tax notice is served: 10 working days for a complaint, 60 days to pay, 1 or 6 months for a court claim\" width=\"1200\" height=\"500\" \/><\/a><\/p>\n<h2>What else people ask about property tax notices<\/h2>\n<h3>The notice arrived in August, after 1 July. Does that mean I don&#8217;t have to pay it?<\/h3>\n<p>No. The Supreme Court holds that a notice does not become unlawful merely because it was sent after 1 July (ruling of 23 January 2025 in case No. 160\/568\/24). The 60 days for payment run from the day of service. The exemption from liability for late payment (TC 266.10.2) depends on the date of dispatch, not receipt: it applies if the STS sent the notice after 1 July. You can see the date on the postmark, in Ukrposhta tracking or in the Electronic Cabinet. If the notice was sent before 1 July and the letter simply took a long time to arrive, do not count on this exemption.<\/p>\n<h3>Is a notice that sits in the Electronic Cabinet or was returned by the post office considered served?<\/h3>\n<p>A notice in the Electronic Cabinet is considered served only if you have filed an application to receive documents through the cabinet (TC 42.4). Otherwise it is sent by registered letter with acknowledgement of receipt or handed over in person (TC 42.5). A letter returned \u201cupon expiry of the storage period\u201d is deemed served on the date of the post office&#8217;s mark: the taxpayer is responsible for collecting mail at their tax address (Supreme Court ruling of 6 November 2025 in case No. 420\/20746\/24). Both the 60 days for payment and the deadline for a complaint run from the date of service, so the notice may already have been \u201cserved\u201d without your knowledge.<\/p>\n<h3>The apartment is in an occupied city. Is tax charged on it?<\/h3>\n<p>For housing in temporarily occupied territories and territories of active hostilities included in the Ministry of Development&#8217;s List, from 2023 no tax is charged for the period from the month the occupation or hostilities began until the month they end (TC, Section XX, subsection 10, subparagraph 69.22). Since 1 January 2025 the STS also leaves such properties out of the tax base (a paragraph added by Law No. 4698-IX of 3 December 2025). The 60 m\u00b2 relief is deducted from the total floor area of your apartments, so in practice an apartment in an occupied city stops \u201cusing up\u201d part of the relief that your other apartment would get. Territories of \u201cpossible hostilities\u201d do not qualify for the exemption.<\/p>\n<h3>How many past years can the STS charge tax for?<\/h3>\n<p>Within the limitation period of 1,095 days under TC 102.1 (TC 266.10.3), which is counted from the payment deadline, not from the end of the year. The STS takes the view that this period is extended by the periods of quarantine and martial law (STS Main Department in Kyiv Region, 17 July 2025), so notices may arrive even for years more than three years in the past. The Supreme Court upheld notices for 2019\u20132021 issued as a single batch in September 2022 (case No. 420\/20746\/24). So check not only the most recent year, but every year for which notices on the sold apartment could have been issued.<\/p>\n<h2>Legislation and sources<\/h2>\n<ul>\n<li>Tax Code of Ukraine: items 266.1\u2013266.10 of Art. 266, Art. 37, 42, 56, 99, 102, 124, subparagraph 69.22 of subsection 10 of Section XX \u2014 <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17\">zakon.rada.gov.ua<\/a><\/li>\n<li>Procedure for Drafting and Filing Complaints by Taxpayers, approved by Ministry of Finance Order No. 916 of 21 October 2015 \u2014 <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z1617-15\">zakon.rada.gov.ua<\/a><\/li>\n<li>Code of Administrative Procedure, Art. 122, 139 \u2014 <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2747-15\">zakon.rada.gov.ua<\/a>; Civil Code, Art. 334, 1281 \u2014 <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/435-15\">zakon.rada.gov.ua<\/a><\/li>\n<li>Law \u201cOn State Registration of Real Property Rights and Their Encumbrances\u201d No. 1952-IV, Art. 3, 34 \u2014 <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/1952-15\">zakon.rada.gov.ua<\/a>; Law \u201cOn Court Fee\u201d No. 3674-VI, Art. 4 \u2014 <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/3674-17\">zakon.rada.gov.ua<\/a><\/li>\n<li>Kyiv City Council Decision No. 242\/5629 of 23 June 2011 as amended by Decision No. 24\/10491 of 30 January 2025 (property tax rates) \u2014 <a href=\"https:\/\/kmr.ligazakon.net\/document\/mr110254$2026_09_03\">kmr.ligazakon.net<\/a><\/li>\n<li>Supreme Court rulings: Grand Chamber No. 500\/2276\/24 (<a href=\"https:\/\/reyestr.court.gov.ua\/Review\/128993275\">court register<\/a>), No. 560\/21804\/23 (<a href=\"https:\/\/reyestr.court.gov.ua\/Review\/131233010\">court register<\/a>), No. 440\/9997\/22 (<a href=\"https:\/\/reyestr.court.gov.ua\/Review\/117317602\">court register<\/a>), No. 420\/20746\/24 (<a href=\"https:\/\/reyestr.court.gov.ua\/Review\/131595671\">court register<\/a>), No. 160\/568\/24 (<a href=\"https:\/\/reyestr.court.gov.ua\/Review\/124648322\">court register<\/a>), No. 600\/5174\/23-\u0430 (<a href=\"https:\/\/reyestr.court.gov.ua\/Review\/134979576\">court register<\/a>)<\/li>\n<li>STS knowledge base (ZIR): consultations <a href=\"https:\/\/zir.tax.gov.ua\/main\/bz\/view\/?src=ques&amp;id=40273\">id 40273<\/a> (tax after the owner&#8217;s death) and <a href=\"https:\/\/zir.tax.gov.ua\/main\/bz\/view\/?src=ques&amp;id=34953\">id 34953<\/a> (reconciliation at the tax address)<\/li>\n<li>STS statistics: <a href=\"https:\/\/kyiv.tax.gov.ua\/media-ark\/news-ark\/1049625.html\">revenue in Kyiv for January\u2013August 2026<\/a>, <a href=\"https:\/\/kyiv.tax.gov.ua\/media-ark\/news-ark\/1022426.html\">revenue from individuals in Kyiv (19 June 2026)<\/a>, <a href=\"https:\/\/tax.gov.ua\/media-tsentr\/novini\/971280.html\">results for 2025<\/a><\/li>\n<\/ul>\n<h2>When reconciliation has not helped and the deadline is running out<\/h2>\n<p>If the STS has refused reconciliation, ignored your documents, or the 10 working days are almost up, write to us. We will check the notice and the register data, prepare a complaint to the State Tax Service of Ukraine and, if needed, a court claim. These cases are handled by our <a href=\"https:\/\/svaroglaw.com\/en\/advokat-z-podatkovyh-sporiv\/\">tax dispute lawyer<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A property tax assessment notice for an apartment you no longer own can be cancelled without going to court: file an application for reconciliation with the tax office at your tax address and attach the sale contract, the owner&#8217;s death certificate or an extract from the Register of Damaged and Destroyed Property. If the documents [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5850,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[277],"tags":[],"class_list":["post-5849","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-and-business"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ukraine property tax on a sold apartment: cancel the notice<\/title>\n<meta name=\"description\" content=\"Property tax notice in Ukraine for a sold, destroyed or inherited apartment: UAH 0 reconciliation and a 10-working-day complaint that stops payment.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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