Changes to property tax in 2025 were supposed to bring order and clarity, especially with regard to the definition of buildings and structures. The legislator’s intention was clear: an end to years of disputes over what constitutes a hall, silo, shed, or container.

However, the practice of applying the new regulations by hundreds of municipalities showed that even a careful reform begins to take on a life of its own. The year 2025 was a real wave of interpretative challenges.

Monika Bilska, in an article for Rzeczpospolita, analyzes what went wrong and what are the hottest areas of interpretative disputes in property tax in 2025.

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