Municipal property tax should be revalidated from the current municipal and statutory record rather than inferred from a seller’s old receipt. The tax concerns the property as recorded for local taxation, and the relevant value can also matter in a title-transfer transaction because TKGM requires the declared sale value not to fall below the property-tax value used for the transfer. Start by confirming the municipality, property type, owner/taxpayer record, address and cadastral identifiers. A receipt for a similarly named apartment or an old owner is not sufficient evidence for the unit being purchased.
Obtain current liability and value information
Check the municipality’s current record for the tax value, outstanding instalments, accrued liabilities and the period to which each amount relates. Where electronic municipal services are available, preserve the query result or official document; otherwise obtain the competent municipal statement. Distinguish the annual property-tax liability from other municipal charges, environmental cleaning charges, penalties or unrelated site dues. If the seller gives a single municipal payment slip, reconcile each line rather than assuming it proves a clean property-tax position.
Verify changes in ownership or property characteristics
Revalidation is especially important after a new building, change of use, subdivision, merger, major alteration or change in ownership. These events may affect how the property is described or valued in municipal records. Confirm that the cadastral parcel and independent unit correspond to the title record and that the tax declaration is not still attached to a former unit description. Where an exemption or reduced rate is claimed, verify the legal conditions and the taxpayer’s entitlement instead of carrying a historical status forward automatically.
Check the timing around acquisition and sale
Record the tax periods that belong to the seller’s ownership and the point at which the buyer’s municipal notification or taxpayer responsibilities arise under the applicable rules. The sale contract may allocate economic responsibility between the parties, but private allocation should not be confused with the municipality’s legal claim. Before closing, obtain a current statement sufficiently close to the transfer date to identify overdue amounts or a recently updated tax value that could affect the title-fee calculation.
Do not freeze time-sensitive figures into the encyclopedia
Tax values, annual amounts and local payment calendars can change. The due-diligence record should therefore cite the source and verification date instead of presenting an old amount as permanently valid. If the municipality recalculates a value after a declaration or correction, preserve the prior and revised statements. A professional file explains why the figure changed and which version was used for the title transfer or closing adjustment.
Closing conclusion
Official-source revalidation is complete when the exact property is matched to the correct municipal account, the current tax value and outstanding liabilities are known, exemptions or adjustments are supported, and the information reconciles with the title and sale documents. Any unexplained discrepancy between municipal and land-registry identity should remain open. The objective is not merely to collect a paid receipt, but to know the property’s municipal tax position at the date on which the buyer commits and the title is transferred.