Members of the Odesa City Council’s Standing Committee on Budget Planning and Finance approved submitting a draft resolution on granting land tax exemptions for 2027 to the session for consideration.
According to the Center for Public Investigations, the committee chair, Councilman Oleksiy Potapsky, noted that the Antimonopoly Committee of Ukraine had submitted comments on this draft resolution, insisting that the city council has no authority to grant such exemptions.
However, Oleksiy Potapsky noted that Article 30 of the Tax Code of Ukraine allows the Odesa City Council to grant such exemptions. Furthermore, these exemptions are intended for municipal enterprises, government agencies, and military units, so the state will not lose funds, as it will not be required to allocate these funds to pay land taxes.
Exemptions are granted:
- To the executive bodies of the Odesa City Council—100%.
- To enterprises, institutions, organizations, and facilities of the Odesa City Council that manage municipally owned parks, arboretums, and zoos—100%.
- To state authorities and the prosecutor’s office, institutions, and specialized sanatoriums in Ukraine for the rehabilitation, treatment, and recovery of patients, military units formed in accordance with the laws of Ukraine, the Armed Forces of Ukraine, and the State Border Guard Service of Ukraine, which are fully funded by the state budget—100%.
- Institutions of the Odesa City Council and the Odesa Regional Council that are fully funded from the respective budgets—100%.
- Municipal enterprises founded by the Odesa City Council—100%.
- Municipal enterprises founded by the Odesa Regional Council, whose primary activity is the provision of other healthcare services—100%.
- Sanatoriums and medical treatment facilities located within the territory of historic parks or that are state-owned, non-profit sanatorium and resort organizations, whose purpose and scope of activities include medical and psychological rehabilitation and the provision of medical and psychological care—75%.
- Charitable foundations that provide care for patients, including accommodation—100%.
- State-owned enterprises whose primary activity is the production of medical and dental instruments and materials—100%.
An extraordinary session of the city council, at which this issue will be considered, is scheduled for July 14.
Кирило Бойко
