Anykščiai sets scoring system for state-land lease tax relief

The Anykščiai district council adopted decision No 1-TS-232E TAR of 29 October 2026E TAR, approving the procedure (Tvarkos aprašas) for setting state-land lease tax relief for plots leased without auctionE TAR: land leased for operating the buildings referred to in Article 10(7)(1)–(2) of the Žemės įstatymas, and land leased for implementing the renewable-energy development projects referred to in point 3E TAR. Acting at the municipal budget's expense, the council may cut the lease tax by up to 50 percent (ne daugiau kaip 50 procentų) or exempt it entirely (visai nuo jo atleisti).

Relief may be granted only if the state-land lease contract was concluded without auction, the building or project meets the statutory categories, the person owes no debts to the municipal budget, is not bankrupt, being liquidated or restructured, and the building is not on the municipal list of neglected and unmaintained premises subject to the maximum immovable-property tax rateE TAR.

Exempt without scoring are plots occupied by: roads and streets; railway infrastructure, stations and service buildings; electronic-communications infrastructure; energy objects and accessories; public utilities (water-supply, sewage and heating networks and their sanitary-zone land); municipal infrastructure owned or managed by the municipality or a municipal body; buildings serving national-defence institutions on defence land; and buildings of foreign diplomatic missions, EU institutions and international organisations enjoying privileges and immunities under Lithuania's international treaties.

Other applicants are scored up to a maximum of 32 points. By building category: a renewable-energy project run by an energy community and its members where municipalities or municipal bodies hold over 51 percent of the votes and whose main purpose is developing renewable generation, reducing energy poverty or benefiting vulnerable consumers earns 15 points; municipal infrastructure not owned by the municipality, transport and utility service objects in network corridors, and other state-budget-funded buildings earn 10 points each. By jobs during operation: 51 or more earns 20 points, 41–50 earns 18, 31–40 earns 16, 21–30 earns 14, 11–20 earns 12, and 1–10 earns one point per job. By investment in construction, reconstruction or modernisation: over 1,000,000 EUR earns 12 points, down to 100,000 EUR or less earning 2. A total of 27–32 points brings a 100 percent exemption, 21–26 a 50 percent cut, 16–20 a 25 percent cut, and under 16 no relief. The council then confirms the proposed relief, reduces it or refuses it, weighing the score, budget capacity and other circumstances.

Relief is granted on application with proof: a State Social Insurance Fund Board certificate on job numbers at the start of operation or the lease and after project completion, plus financial statements. The administration's architecture, property and finance units examine the application within 10 working days and the finance unit drafts the council decision; the applicant is informed in writing. Relief applies from the next tax period after the decision. It is indefinite for the automatically exempt objects, subject to review every three years; five years from project completion for community energy projects; and five years from the lease date for the rest. Recipients must report changes within 30 days. Relief is withdrawn when its basis lapses, debts to the municipal budget arise, the tenant goes bankrupt or into liquidation, the building is listed as neglected, or false information was supplied — with 30 days' notice — and may be reduced if the scored criteria are no longer met.

Legal basis: Anykščių rajono savivaldybės tarybos 2026 m. spalio 29 d. sprendimas Nr. 1-TS-232, adopted under Vietos savivaldos įstatymo 15 straipsnio 2 dalies 14 punktas, Žemės įstatymo 9 straipsnio 15 dalis and 10 straipsnio 7 dalis, and Lietuvos Respublikos Vyriausybės 2002 m. lapkričio 19 d. nutarimo Nr. 1798 point 1.8.