Property Tax Increased Due to Tax Service Errors: How to Check and Correct

Throughout 2025, the Ukrainian tax authorities identified major problems with property tax assessments for millions of Ukrainians. According to the STS, tax payments rose by 22% compared to last year, but many property owners report calculation errors. Assessments often include wrong addresses, incorrect property sizes, missing records of lawful exemptions, or tax being charged for property the owner doesn’t actually possess. Data synchronization between the Property Rights Register, the State Land Cadastre, and the STS system created chaos in databases.

Problem scale: why more taxes are being assessed
In 2025, nearly 740,000 Ukrainians are paying property tax. From January to August 2025, the STS says 8.7 billion UAH was sent to local budgets—22% more than the same period in 2024. But not all charges are correct: lawyers and NGOs report that 8–15% of all assessments have mistakes.

Main reasons for the increase: higher rates set by some local councils, technical errors in database synchronization, more taxable properties, errors in the Land Cadastre/Property Rights Registry that were automatically synced into the STS without verification.

Typical errors in tax assessments

1. Wrong address. The STS system often receives incorrect addresses from the cadastre, causing tax to be assessed at the wrong location or at multiple identical addresses.
2. Incorrect property size. Data about square footage often differs between title documents and the cadastre. The STS uses the larger figure, increasing the tax. For example, a flat of 55 m² may be listed as 67 m² in the system.
3. Misapplied exemptions. The law grants exemptions for large families, people with disabilities, combat veterans and others. The system often fails to apply them automatically—owners must submit supporting documents themselves.
4. Errors in exemption size. The first 60 m² (or 120 m² for houses) are not taxed, but the system often calculates this incorrectly, especially with multiple properties.
5. Charges for sold property. Because of database lag, tax is assessed on property the owner already sold.
6. Wrong tax rate. The max rate can’t exceed 1.5% of the minimum wage per m² (120 UAH in 2025); the STS often uses outdated rather than current rates.
7. Double charging. Sometimes tax is charged multiple times on one object due to technical system errors.

How to check your tax assessment

• STS online cabinet (cabinet.tax.gov.ua) is the easiest method. Log in with digital signature or ID.gov.ua, go to the “citizen’s e-cabinet,” find your real estate tax statement (PPR), address, area, rate, exemptions, and tax amount.
• The “My Tax Office” mobile app lets you view PPRs without digital signature.
• STS online calculator (tax.gov.ua/calculator/realty)—calculate your tax yourself. If your result is very different from your PPR, there’s likely an error.
• Written application to STS: If you don’t have a digital signature, write your local STS office to request a data check.

How to fix errors

1. Gather documents: rights registry extract, bill of sale, title, property plan, exemption papers (kids’ birth certs, disability certs).
2. Write an application to your local STS including your name, taxpayer ID, property address, detailed description of the error, correct data, and your correction request.
3. Attach copies of all supporting documents.
4. Submit your application in person, by mail, email, or via the online cabinet.
5. Wait for the decision: by law, the STS must check records within 30 days; if discrepancies are found, it must recalculate, send a new PPR, and cancel the old one.
6. Check the new PPR. If errors remain, submit another application.

Using exemptions and liability
The first 60 m² of residential property are untaxed, but many owners don’t get this exemption automatically. Large families (five or more children) qualify for a total exemption, but the STS often requires original certificates.
Important: If you didn’t submit exemption documents by July 1, you can still submit them later—the STS must recalculate and return overpayments.
If you paid tax on a wrong PPR, the STS returns the excess with no penalty. But if you underpaid (omitted a third property, for instance) you must file a correction and pay a 3% shortfall penalty.

Recommendations for property owners

• Check your PPR every year before July 1, compare with your papers.
• Monitor the Rights Registry—get an extract at least once a year.
• Correct cadastre errors ASAP at your local land evaluation office.
• Submit exemption documents on time—by July 1 of the tax year.
• Keep up with law changes—watch the STS website and your local council.
• Contact the STS immediately at the first sign of error—don’t wait for the debt to accumulate.
• Save payment records for at least three years.

Conclusions
Assessment errors are a serious problem for millions. Data synchronization, outdated cadastres, and technical errors all lead to inflated bills.
But citizens have the right to a fair recalculation. By law, owners can apply in writing for a data audit and adjustment if discrepancies are found.
The main thing is to be proactive and careful: check your PPR every year, monitor registry data, and contact the STS at the first error. Consistent control protects your rights as a property owner.

Author: Oleksandr Nakonechnyi, attorney, head of corporate and commercial law at WINNER Law Firm.

If you have questions or problems checking your property tax calculations, finding errors in STS records, disputing incorrect PPRs, getting overpayment returned, protection of property rights, or how to use exemptions—contact our team of specialists in tax and business law.