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LithuaniaLiteko

Neglected Kaunas plot stays on unused-land list at 4% tax

Supreme administrative court kept a Kaunas plot on the 2024 unused-land list at the 4% rate: two inspections found grass over 12 cm and weeds, and one mowing plus payment slips did not prove continuous care.

By Taxxa AI OyPublished 11 November 2026

Tax

L. T.-K. and T. T.-K. challenged the Kaunas City Municipality Administration director's order Nr. A1-333 of 17 September 2024, which placed their plot on the Nenaudojamų žemės sklypų 2024 metų sąrašasTeismai and triggered the 4 percent žemės mokestis rate for 2024Teismai. The Kaunas council, by decision Nr. T-201 of 14 May 2019, taxes unused land on the list and neglected agricultural land at 4 percent of taxable valueTeismai Teismai, and the same rate applied for 2024Teismai. The Regionų Administrative Court by judgment of 15 May 2025 dismissed the challengeTeismai.

The Lietuvos vyriausiasis administracinis teismas, by Nutartis Nr. eA-968-1047/2026 of 11 November 2026, dismissed the owners' appealTeismai and left that judgment standingTeismai. Unused land means a plot or part that is unused or unmaintained in breach of the Kauno miesto tvarkymo ir švaros taisyklėsTeismai, and point 7.3 of those rules requires users to keep assigned land continuously clean, prevent bushes and weeds, and mow periodically so grass does not exceed 12 cmTeismai E TAR. The Aleksotas eldership's inspection acts Nr. 01-8-367 of 26 June 2024 and Nr. 01-8-635 of 13 August 2024, with photo fixations, recorded weeds and grass above 12 cm on both visitsTeismai Teismai, and the owners did not dispute those factsTeismai.

The listing procedure was followed.Teismai The eldership warned the owners by letter of 27 June 2024Teismai and gave at least 30 calendar days to cureTeismai, as point 6 of the Nenaudojamos žemės nustatymo tvarkos aprašas requiresTeismai, then re-inspected before the municipality's land-lease-tax unit drafted the list orderTeismai within ten working days under point 9Teismai. The only documented mowing was on 18 July 2024Teismai, after the first inspectionTeismai, yet the 13 August re-inspection again found grass above the limit and weedsTeismai Teismai. Bank transfers to UAB "Aplinkos priežiūros centras" proved only that money movedTeismai, not what service, where or when was performedTeismai, and no maintenance contract was producedTeismai. Favourable growing weather does not excuse mowingTeismai, and maintenance must be continuous rather than triggered by inspectionsTeismai.

A re-inspection eight days after the authority's own indicated dateTeismai was not a procedural breachTeismai, because the governing acts set no fixed re-inspection deadlineTeismai. Owners who claim a plot is used and maintained must prove itTeismai, and on this record the courts found they had not shown compliant care at any point between the first inspection and the orderTeismai. Legal basis: Žemės mokesčio įstatymas; Kauno miesto tarybos sprendimai Nr. T-286 (Aprašas) ir Nr. T-559 (Tvarkymo ir švaros taisyklės 7.3) bei Nr. T-201 (4 proc. tarifas); Administracinių bylų teisenos įstatymas 140 and 144(1)(1).

Keep dated mowing and weeding records, a maintenance contract and per-visit confirmations covering the whole period between inspections.

Sources

LithuaniaLiteko

Neglected Kaunas plot stays on unused-land list at 4% tax

By Taxxa AI OyPublished 11 November 2026

Tax

Keep dated mowing and weeding records, a maintenance contract and per-visit confirmations covering the whole period between inspections.