Check and pay real-estate tax

When to use

Yearly, before the first instalment, and whenever a property enters, leaves or changes (bought, sold, built, rebuilt, re-registered). Not for checking whether a property you are about to buy carries hidden debts or encumbrances — use property.check-before-buying first; this playbook starts once the company already owns it. Not for income tax on renting the property out — that belongs to money.month-close.

Before you start

• The property list exists: cadastral number, address, share owned, municipality, and what sits on it (land only, building, mixed).
• Last year's assessment notice and payment history are available in the money module.
• The company's VID electronic declaration (EDS) access works.

What a run requires2

The trail8 steps

1. S1

   Reconcile the property list against the cadastreagent

   For each known property, pull the current cadastral number, value and area from kadastrs.lv (LV). Then search the cadastre in the company's name for properties not on the list.

   Done when the list matches the cadastre in both directions — nothing owned is missing, nothing listed is sold.

2. S2

   Flag changes that require a declaration to the municipalityagent

   Rebuild, extension, change of use, demolition, change of owner or share: each may require the company to declare it to the municipality within a set term. ⚠ verify the exact term and form for each event type in the Law "On Real Estate Tax" on likumi.lv and the municipality's site.

   Done when every changed property has a row: what changed, when, declaration required yes/no.

3. S3

   Check the tax object status of each propertyagent

   Confirm what is taxable for each: land at the municipal land rate, buildings by cadastral value in the municipality's bands. Note engineering networks and unfinished construction — they are taxed differently. ⚠ verify current rate bands per municipality, as councils set them annually.

   Done when each property has its rate and a first-pass expected tax figure.

4. S4

   Check exemptions and prepare the tax sheetagentneeds approval · owner

   Approval · S4 · owner — the run stops until a named person records the decision

   Check each property against the exemption list in the law (and the municipality's own additional exemptions). Build the sheet: property, cadastral value, rate, exemption, expected annual tax, instalment split. Present it to the owner with any declarations from S2 attached.

   Done when the owner has confirmed the sheet and named any property to dispute or correct.

5. S5

   Reconcile with the VID assessmentagent

   Compare the owner-approved sheet against the VID assessment notice in EDS (LV). Every difference in value, rate or object status is investigated: cadastre first, then municipality, then VID.

   Done when the sheet and the notice agree, or each difference has a written explanation and a correction in motion.

6. S6

   Approve the paymentsownerneeds approval · owner

   Approval · S6 · owner — the run stops until a named person records the decision

   Present the instalment schedule with amounts and due dates. ⚠ verify current instalment dates and split on vid.gov.lv before presenting — they have changed between years.

   Done when the owner has approved the amounts and the schedule.

7. S7

   Pay and recordagent

   Pay each instalment from the company account with the payment reference from the VID notice. File the notice, the approved sheet and each payment confirmation in the documents module against the property record.

   Done when each instalment shows as paid with a reference, and the property record holds the year's full paper trail.

8. S8

   Set the watch and hand backagent

   Create next year's scheduled task (February) and a short-term reminder before each instalment date. If S2 produced open declarations, add them as tasks with owners. Send the owner a three-line summary: properties, total tax for the year, anything disputed or in correction.

   Done when the calendar shows the next run and every open item has an owner.

Checks — how we know it worked

• The cadastre search in the company's legal name returns exactly the properties on the list — read the count back, not "we think that's all".
• Each paid instalment's amount matches the VID notice, and the payment reference matches the notice's reference.
• Cadastral values used are the values in force for the tax year, not the current ones — they can differ.
• No property has an unresolved S2 declaration older than the term.

If it goes wrong

What each step leaves behind

1. S1the list matches the cadastre in both directions — nothing owned is missing, nothing listed is sold.
2. S2every changed property has a row: what changed, when, declaration required yes/no.
3. S3each property has its rate and a first-pass expected tax figure.
4. S4the owner has confirmed the sheet and named any property to dispute or correct.
5. S5the sheet and the notice agree, or each difference has a written explanation and a correction in motion.
6. S6the owner has approved the amounts and the schedule.
7. S7each instalment shows as paid with a reference, and the property record holds the year's full paper trail.
8. S8the calendar shows the next run and every open item has an owner.

Evidence to keep

Cadastre extract per property with date · the approved tax sheet (S4) and who approved it · VID assessment notice · payment confirmations with references · any declarations filed and their acknowledgements · correspondence on disputed figures.

How this playbook improves

After every run ask: did the cadastre search find anything the list missed, and why was it missed? Did any S2 change turn out to need a declaration we had marked "no"? Was the VID notice already correct when it arrived, or did S5 keep finding differences? How long did the whole run take, and which step waited? A new version changes the step that missed or waited, and says so in its change note.