Municipal Assessed Value in Turkey: Increases & How to Appeal

Investment & Real Estate
Written By Yigit C


If you own property in Turkey, you’ll see the term municipal assessed value—known locally as rayiç bedel or land unit value—on tax notices and during sales. This value is set by public bodies and heavily influences your property tax and, in practice, the minimum base used for certain fees at the land registry. When municipalities update these numbers, your annual costs can jump. This guide explains what assessed value is, why it increases, how to check your number, and the exact steps to object or appeal—without the jargon.

Table of contents

What assessed value means in Turkey

Municipal assessed value is the public baseline value attributed to land and buildings for taxation and administrative purposes. It is not your property’s market price. Instead, it’s a regulated figure used by municipalities and tax authorities to determine tax liabilities and serve as a minimum reference for certain official calculations.

Common Mistake: Confusing assessed value with what buyers will pay. Market price can be higher or lower than assessed value.

Who sets it and how increases are decided

Assessed values are determined through valuation (takdir) commissions formed under Turkey’s Property Tax Law (No. 1319) and related regulations. These commissions typically review and set street- and neighborhood-level “m² land unit values.”
Key inputs may include:

  • Prior period assessed values

  • Area development and infrastructure (transport links, zoning)

  • Comparable municipal data from similar streets/quarters

  • Market indicators and official statistics

Values are announced by municipalities via public notices and online postings. Updates occur in periodic cycles (commonly multi-year, e.g., four-year frameworks) with adjustments as permitted by law. After public announcement or service of notice, owners generally have a statutory window to object.

Pro Tip: The exact objection window runs from the date of announcement/notification defined by your municipality. Always check the wording of the official notice.

How increases affect your taxes and transactions

  1. Property Tax (Emlak Vergisi): Your annual property tax is calculated on the assessed value. A higher base means a higher annual bill.

  2. Land Registry Practice: In many transactions, fees and duties reference the declared sale price, but not below the municipal assessed value in practice.

  3. Other Municipal Charges: Certain local fees may indirectly reflect assessed values.

Simple example:
If your apartment’s assessed value rises from TRY 1,000,000 to TRY 1,400,000, and your property tax rate stays the same, your tax bill increases proportionally to that 40% jump—unless a relief or exemption applies.

How to check your current assessed value

  • Municipality website / e-Belediye: Many municipalities publish street-level “m² land unit value” tables.

  • e-Devlet & Local Tax Desk: Check your property’s tax record via e-Devlet integrations (where available) or at the municipal Real Estate Tax Department.

  • On-site Inquiry: Visit the zoning (imar) or tax unit with your parcel details (district, neighborhood, block/lot, address).

Bring your title deed (tapu) details to avoid address mismatches.

Grounds to appeal an increase

Typical, well-founded grounds include:

  • Misclassification: Wrong street segment, corner lot treated as interior, or commercial vs. residential confusion.

  • Methodology flaws: Ignoring adverse factors (e.g., steep slope, lack of access, flood risk, high-voltage lines, protected area limits).

  • Comparables inconsistency: Your street’s value is materially higher than truly comparable streets without justification.

  • Boundary/parcel errors: Incorrect block/lot reference or street naming leading to a higher band.

  • Procedural issues: Inadequate public announcement or notice not aligned with legal requirements.

    Step-by-step: Objecting/appealing the assessment

    Appeal Path at a Glance

Process Table
Stage Forum What you file What to expect
1 Valuation Commission / Municipality Objection petition + evidence Review of data; possible correction or rejection
2 Administrative/Tax Court Cancellation lawsuit (if objection denied or insufficient) Judicial review; expert assessment may be ordered
3 Post-judgment — Decision implemented; potential refunds/adjustments

Note: Use the statutory time limit specified in your municipality’s announcement for Stage 1, and the general litigation time limits for Stage 2 under administrative/tax procedure rules.

1) Prepare your file

  • Gather title deed, current assessed value sheet, maps, photos, comparable street tables, any expert or broker letters, and utility/access proofs.

2) File an administrative objection

  • Submit a written objection to the valuation commission/municipality within the statutory time limit after public announcement or notification.

  • Request a reasoned decision.

3) Follow up

  • Attend any meeting/hearing if invited.

  • If you receive a partial or full rejection, request the decision notice and record the date served.

4) Escalate to court if needed

  • File a cancellation action before the competent administrative/tax court within the legal time limit from service of the decision or lapse of response time.

  • Ask for a stay of execution if the increase will cause irreparable harm.

5) Payment during dispute

  • Keep paying undisputed amounts to avoid penalties. Ask counsel whether to pay under reservation for disputed amounts in your specific situation.

Evidence that strengthens your case

  • Official street value tables for comparable streets/quarters

  • GIS/parcel maps showing access constraints, dead ends, slopes

  • Photos/videos evidencing adverse conditions

  • Expert reports (valuation specialists, urban planners)

  • Market data (recent verified sales in the same micro-location)

  • Zoning status (height limits, conservation overlays)

Costs, risks, and realistic timelines

  • Administrative objection: Usually minimal filing cost; time to decision varies by municipality workload.

  • Court action: Court fees and potential expert witness costs apply. If you win, some costs may be recoverable under court rules.

  • Risk profile: The authority or court can maintain, reduce, or—in rare methodologies—rearrange values based on evidence.

  • Timeline: Expect months rather than weeks for a court outcome. Complex cases extend when expert analysis is ordered.

When to involve an attorney

Consider counsel when:

  • The increase is material relative to your tax bill or upcoming sale.

  • There are zoning, heritage, or access complications.

  • You need expert coordination and courtroom strategy.

  • You own multiple parcels and require a portfolio approach.

Pro Tip: Engage counsel before filing your first objection—the framing of your grounds and evidence can define the rest of the case.

Checklist: One-page action plan

  • ☐ Download/collect your current assessed value and street table

  • ☐ Take geo-tagged photos/videos of adverse factors

  • ☐ Compile comparables (same district, similar access/zoning)

  • ☐ Draft and file objection within the statutory window

  • ☐ Track service dates of any decisions

  • ☐ If rejected, brief counsel and consider court action with a stay request

  • ☐ Keep proof of tax payments/receipts during dispute

Mini case example

Anna, a foreign buyer in Istanbul, discovers her street’s assessed value jumped 35%. Her building sits on a steep cul-de-sac with limited fire-truck access and frequent flooding. She files an objection with photos, a civil engineer’s note on slope/access, and tables from two parallel streets with lower values and better access. The commission corrects her street band downward, cutting her annual tax by a meaningful margin.

Glossary

  • Rayiç bedel / Land unit value: Municipal baseline value for tax/administrative use, set per area or street.

  • Emlak vergi değeri (Property tax value): The assessed value used to calculate property tax.

  • Takdir komisyonu (Valuation commission): Official body that sets assessed values.

  • Tebliğ / Tebligat (Service/notification): Formal communication of a decision/notice.

  • İdari itiraz (Administrative objection): First-step challenge to a public body’s decision.

  • İptal davası (Cancellation lawsuit): Court action to annul an administrative act.

FAQ

1) When do I need to object?
Within the statutory time limit that starts from the public announcement or formal service of the value. Check your municipality’s notice.

2) Does paying the tax mean I accept the increase?
Not necessarily. You can maintain your rights by objecting in time; discuss with counsel whether to pay under reservation in your circumstances.

3) Can multiple co-owners file one objection?
Yes, a joint filing is practical. One co-owner may also object on behalf of others with proper authorization.

4) Will appealing delay my tax payment?
Not by itself. Unless a stay of execution is granted, you should pay undisputed amounts to avoid penalties.

5) What evidence works best?
Comparable street tables, maps, photos, and expert reports tying physical constraints to value impacts.

6) Does assessed value affect a future sale?
In practice, official fees and duties reference a declared price that should not be below the assessed value baseline.

7) What if the municipality never served me personally?
Time can run from public announcement, even without personal service. Verify the announcement date and the rules in your district.

8) Can the value increase after I appeal?
The outcome depends on evidence and rules applied. Authorities/courts can maintain, reduce, or adjust values based on the record.

Call to action

Need help framing your objection or taking it to court? Ensari Yigitcan Cakmak advises foreign property owners across Turkey.

Reference Links

Disclaimer: This article is for general information and is not legal advice.

Yigit C
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