In the summer of 2026, Ukraine is witnessing a massive surge in citizen complaints regarding incorrect tax notification-decisions (NUR). Many property owners are facing a situation where the tax authorities demand payment for property that has already been sold, is located in a temporarily occupied territory (TOT), or is in an active combat zone.

Mechanics of the error: why isn't the database updating?

According to current legislation, property tax is calculated for the reporting year and levied on the area exceeding the tax-free allowance (60 sq. m for apartments, 120 sq. m for houses). However, as experts note, the problem lies not in the calculation itself, but in the synchronization of data between agencies.

Natalia Kozaeva, a private notary of the Kyiv City Notarial District and head of the NPU branch in Kyiv, explains the situation as a technical gap. Notaries register the transfer of ownership rights in the State Register of Property Rights (SRPP) on the day the contract is signed. However, the tax service receives this data from registration bodies not in real-time, but on a quarterly basis.

"The real reason for the desynchronization is the delay in data transfer," the notary emphasizes. This means that even if an apartment was sold in March, the tax authority may not know about it until the next quarter, and the notice will arrive based on old data.

Archival problems and "dead" records

Lawyers from the "Sayenko Kharenko" law firm (Ivan Chopik, Tatyana Gudima, Maxim Yakovlev) point to a deeper problem — outdated data in the registers. Often, notices arrive for housing sold several years ago. This is due to the fact that when selling, registrars sometimes erroneously cancel only the "record of rights" but not the "record of the object".

As a result, the system continues to consider the object active, even if it is registered to another owner. Furthermore, problems arise with archival BTI records (pre-2013), which were not automatically transferred to the modern digital SRPP system.

Occupied territories and combat zones

A special category is the accrual of taxes on property in temporarily occupied territories. By law, tax on such property is not levied during the period of martial law. However, in practice, citizens continue to receive notices.

Daniil Hetmanets, Chairman of the Verkhovna Rada Committee on Finance, Taxation and Customs Policy, notes that until 2025, tax authorities took into account the area of property in occupied territories when calculating allowances, which led to overpayments. The situation is changing now, but errors in the databases persist.

What should the payer do?

Such notices cannot be ignored. If you do not react within 60 days, the error will turn into an official debt, which may lead to the arrest of accounts and the blocking of assets. However, an incorrect accrual can be cancelled without going to court.

Experts recommend:

  • Immediately contact the tax service with a request to cancel the accrual.
  • Attach documents confirming the sale (purchase agreement, acceptance certificate) or the location of the object in an occupied territory.
  • Check the data in the Unified Register of Property Rights for real estate.

According to lawyers, if the error is documented, the tax service is obliged to recalculate the accrual and cancel the debt.

Contradictory data

There is a discrepancy in the estimates of the scale of the problem. On the one hand, lawyers from "Sayenko Kharenko" claim that this is not a system failure, but a data quality issue. On the other hand, mass appeals from citizens on social media and a growing number of complaints indicate a systemic nature of the problem requiring reform of tax administration.

Furthermore, there is ambiguity regarding exactly how the tax service processes data on property in combat zones. Some citizens receive notices despite the fact that by law they should not receive them. This requires further clarification from state authorities.