In Türkiye, the annual real estate tax liability of real estate owners is calculated based on the real estate tax value (emlak rayiç değeri) of their real estate. These real estate tax values are determined every four years by appraisal commissions in accordance with the Tax Procedure Law No. 213 ("TPL"), based on the square meter unit value of the relevant real estate.
In this context, the appraisal studies for 2025 have now been finalized. The unit values for land and plots determined by the appraisal commissions are now being announced to the public through individual applications from interested parties and notices published at the relevant municipalities and local neighborhood offices (muhtarlık).
A significant increase has been observed in the newly assessed real estate tax values. For example, in İstanbul, the increase has reportedly reached up to 1,400%. This leads to a substantial increase in the real estate tax burden. However, those who consider the increase excessive may seek legal recourse against the new tax values.
Objections to these values must be brought before a tax court by filing an action for annulment. If the court annuls the decision of the appraisal commission, this decision will have a binding effect on all taxpayers located on the same street, in the same district, or in the relevant region to which the decision pertains.
As a general rule, the statutory period for filing this lawsuit is thirty days from the date on which the appraisal commission's decision is notified or otherwise made known. This date is considered the date the decision is announced in the relevant municipality or neighborhood office. If the last day of the thirty-day period falls within the judicial recess (between 20 July 2025 and 31 August 2025), the deadline for filing the lawsuit will be 7 September 2025. Accordingly, it is of particular importance that taxpayers closely monitor the publication process of these values at their respective municipalities or neighbourhood offices.
The new tax values will be effective as of 2026 and will increase in the following years — 2027, 2028, and 2029 — by half of the annual revaluation rate.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
