The Report Lost in the Archive, the Penalty Imposed on the Taxpayer
06.Nov.26
Av. Doç. Dr. Serkan Ağar
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What Does “Twice as Much Again” Mean in Real Estate Tax? Provisional Article 23
12/01/2026
I see that some accounts commenting on the new real estate tax rule are applying the wrong formula.
My view on Provisional Article 23, added to the Real Estate Tax Law by Law No. 7566, is this; in saying “twice as much again”, the legislature allows the value to rise to three times (x3) the current value, but prohibits anything above that. The provision “may not exceed twice as much again as the 2025 value” means that twice the 2025 value may be added on top of the 2025 value.
If the assessment commission’s decision is above this limit, the limit applies; if it is below, the commission’s decision applies.
Other Blog Posts
- The Report Lost in the Archive, the Penalty Imposed on the Taxpayer
- A Loss in the Fund Crisis Is Not a Single Legal Event
- The Chamber of Commerce Has an Accountants’ Committee; Why Is There No Lawyers’ Committee?
- The Provision in Article 359 of the Tax Procedure Law Is Not “Effective Remorse”
- Payment-Based Reduction in Tax Evasion and the Problem of the Remaining 50 Percent
- The Truth Behind the Haggling for Cash; the Card Commission
- What “No Amnesty, Only Instalments” Means on the Ground
- The 90 Percent Value Increase Share in Zoning Plan Amendments; Incentive or Lock?
- KURGAN and Real-Time Audit; a Paradigm Shift in Tax Audits
- Even If You Win the Tax Case, the Tax Office Looks at the “Directive”
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