According to Section 5 of the Law On Real Estate Tax and Law No 109 of the Riga City Council of 15 December 2021 on the Procedures for Granting Real Estate Tax Benefits in Riga (hereinafter - SN No 109), real estate tax relief is granted to certain categories of taxpayers regarding real estate in the administrative territory of Riga City. - land and buildings. Relief shall be granted for the entire tax year to all owners of the building.
The works must have been performed in accordance with the procedures specified in regulatory enactments and completed after 31.12.2013 (i.e. the works have been completed and the building has been taken into service or a note has been made on the document card of the building's facade regarding the completion of the work
During the dark hours of the day, the decorative lighting of the building's facade must be maintained permanently.
Relief shall be granted for a period of 5 years starting with the next tax year following the making of the relevant mark in the Riga City Council's Uniform Information System.