Tax & Legal Highlights for Real Estate – March 2021
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1. Limitations on the sale of agricultural lands extended until 30 April 2026
On 17 March 2021 the Sejm adopted a resolution amending the act dated 14 April 2016 on suspension of sale of real properties of the Treasury Agricultural Property Stock and Amendment of Certain Acts. Pursuant to the resolution, the Parliament decided to extend the prohibition for sale of real properties or parts thereof forming part of the Agricultural Property Stock of the State Treasury (the “Stock“) until 30 April 2026. Originally, the ban was to remain in force until 30 April 2021. It means that the sale of real properties included in the Stock might occur on the basis of a consent of the Minister of Agriculture if justified by socio-economic reasons and an appropriate application to the Minister of Agriculture is submitted in this respect by the President of the National Agricultural Support Centre.
In the coming days further legislative work on the draft amendment to the abovementioned act is to be carried out in the Senate. It shall be assumed, that the prohibition for the sale of agricultural real estate resources will be extended for the next 5 years.
2. The possibility of transferring state land for the creation of green areas
On 23 March 2021 the Senate held a meeting of four committees: Agriculture and Rural Development Committee, Local Government and State Administration Committee, Environment Committee and Legislation Committee. The subject of the meeting was the first reading of the project act to amend the Act on the Management of Agricultural Properties of the State Treasury.
The project act is very brief and envisages adding one provision to the current law. The amendment is aimed at expanding the possibility of free transfer of properties included in the Agricultural Property Stock of the State Treasury. The National Agricultural Support Center could transfer properties to local government units to establish a park. Senator Jerzy Czerwiński (Law and Justice) proposed extending the proposed provision so that the transfer could be made for the purpose of creating green areas. Green areas within the meaning of the Nature Conservation Act of 16 April 2004 include not only parks, but also, among others, promenades, boulevards, botanical or zoological gardens. As senator Bogdan Zdrojewski (Civic Coalition) assured, the proposed amendment to the act is only to give the possibility of transferring the properties, but it does not oblige e.g. the National Agricultural Support Center to transfer it. The transfer of properties for green areas would require the approval of the relevant minister, which the senators said is a safeguard for the interest of the Treasury. The bill was supported by all four committees and was referred to the Senate plenary.
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