Objects of residential real estate that belong to large families or adoptive families, in which five or more minor children are raised, are not subject to real estate tax, other than land. This is provided for in paragraph “l” of para. 266.2.2 TCU.
A person has the legal status of a child until he reaches the age of majority. A minor in accordance with Art. 6 chapters, 1 chapter. According to the Family Code, a child is considered to be between 14 and 18 years old. Also according to the second and third paragraphs of Art. 1 ch. I of the Law of Ukraine dated 26.04.2001 No. 2402-ІІІ, a child is a person under the age of 18 (adult) if, according to the law applicable to him, he does not acquire the rights of an adult earlier.
Taking into account the above, residential real estate owned by large or adoptive families with five or more children, none of whom have reached the age of 18, are not subject to real estate tax, other than a land plot years.
Prepared by PhD Anna Filatova.