Vilkaviškis sets hardship relief rules for property tax

The Vilkaviškis district council adopted decision No B-TS-1211 of 30 October 2026E TAR, approving a new procedure (Aprašas) for granting immovable-property tax relief to owners in a difficult financial situation caused by unforeseen circumstancesE TARE TARE TAR. The decision repeals the 2020 relief decisions No B-TS-452 and No B-TS-453 of 26 June 2020E TAR. The council may reduce the property tax or exempt it entirely at the municipal budget's expense.E TAR

Applications may be filed by natural and legal persons who own real estate and have declared their residence or registered their company in the Vilkaviškis district municipalityE TAR, where unforeseen circumstances have created a difficult financial situationE TAR.E TAR Applications for relief are considered until 15 February of the next calendar yearE TAR, and only once every document listed in Annex 1 has been receivedE TAR.

Relief is granted only if the applicant has not used other municipal relief or received municipal financial support in the current year, owes no tax arrears (including late-payment interest) to the state or municipal budget, and — for legal persons — is not bankrupt, being liquidated or reorganised, and has not suspended its activities.E TAR No relief is given where the applicant's buildings are leased out to others, the buildings are neglected and unused, or the application and documents do not meet the procedure's requirements and are not corrected at the administration's request.E TAR

Applications are assessed at sittings of a dedicated commission on the justification of relief for legal and natural persons, whose composition and working rules are approved by the municipal administration director. On the basis of the commission's conclusions, the Finance and Budget Department drafts the decisions, which go before the council's Economics and Finance Committee; the municipal council takes the final decision on granting relief.

Applicants file a reasoned request with supporting documents under Annex 1 in person, by post or electronically. Natural persons attach a copy of their identity document, the property-tax declaration, the Registrų centras certificate on the registered property, a State Tax Inspectorate clearance certificate issued no earlier than 30 days before filing, the income-tax declaration and any other documents proving the request's grounds. Legal persons attach the registration certificate, the property-tax declaration, the Registrų centras certificate, State Tax Inspectorate and Sodra clearance certificates no older than 30 days, the current half-year balance sheet, last year's balance sheet and profit-and-loss statement, and other supporting documents. The Finance and Budget Department checks completeness, asks for missing documents and then forwards the file to the commission. Once the council decides, the department notifies the applicant in writing and informs the State Tax Inspectorate of any relief granted. If false data that determined an unjustified relief decision comes to light, the council decision is repealed and the applicant and the Inspectorate are informed.

The council's decision may itself be appealed within one month of its entry into forceE TAR to the Kaunas chambers of the Regional Administrative Court (A. Mickevičiaus g. 8A, LT-44312 Kaunas) under the Administracinių bylų teisenos įstatymas.

Legal basis: Vilkaviškio rajono savivaldybės tarybos 2026 m. spalio 30 d. sprendimas Nr. B-TS-1211, adopted under Vietos savivaldos įstatymo 15 straipsnio 2 dalies 14 punktas, Nekilnojamojo turto mokesčio įstatymo 7 straipsnio 4 dalis and Viešojo administravimo įstatymo 16 straipsnio 1 dalies 2 punktas.