Maria Trojanek

The article presents methodical assumptions and legal regulations that provide for the estimation of the value of real properties for the purpose of enforcement proceedings conducted by bailiffs. It discusses differences in the interpretation of the market value and price of real properties and identifies reasons for price deviations from the market value. The article proves that to estimate the market value, the knowledge of legal regulations and the methodical basis is insufficient and it is also necessary to know the market segment where the real property to be evaluate is located, as well as the way of conduct of market players. The article also discusses rules to be followed by property experts during the estimation of the value of real properties, which are necessary to guarantee fair and efficient debt collection from such real properties by bailiffs. Keywords: the value of a real property, the price of a real property, enforcement proceedings conducted by bailiffs, description and estimation, methodology and estimation rules

Celem artykułu jest wskazanie zasadności strategicznego podejścia do gospodarowania nieruchomościami komunalnymi. W rozważaniach przedstawiono prawne i ekonomiczne aspekty gospodarowania, a także wskazano na specyfikę i cele gospodarowania nieruchomościami komunalnymi. Zidentyfikowano argumenty uzasadniające zmianę modelu gospodarowania nieruchomościami komunalnymi, wskazując, iż podstawą procesu gospodarowania zasobem nieruchomości komunalnych powinna być klasyfikacja nieruchomości ze względu na realizację (obecnie i w przyszłości) zadań gminy i potrzeby wynikające z dokumentów strategicznych. W rozważaniach przedstawiono ponadto działania podejmowane w kolejnych etapach opracowywania strategii gospodarowania zasobem komunalnym.

In this paper, we present a generalization of Mandell’s model for the estimation of ground lease pricing. We adjust the model so that it fits, in particular, the Polish legal regulations and situation of the Polish real estate market. The model involves two aspects. The first is the perpetual usufruct, a form of owning the ground similar to a long-term lease, but having some specific features. The second is allowing lease rent adjustments after some fixed period, meaning we consider the situation where the payments are fixed during certain periods as defined in the contract. The proposed model determines the minimum lease amount for the owner, which is the rate at which it is beneficial to lease the property, and the maximum for the lessee, which is the amount above which the lease is unprofitable for the leaseholder or perpetual usufruct.

The main aim of this paper is to identify differences between Polish communes as regards their revenues from property taxes. To this end, we distinguished and described types of communes with similar configurations of features under analysis (incomes from real property tax, agricultural tax and forest tax). In the research procedure, we applied methods of multidimensional analysis, with particular emphasis on cluster analysis. The research was conducted on the basis of aggregated (to eliminate random fluctuations) values of income from properties in the years 2013-2015. On the basis of typological classification, we distinguished six clusters (groups) of communes of different quantitative characteristics of budget revenues from property taxes. We identified specific regularities in the distribution of the distinguished commune types.

Wydawnictwo Naukowe Uniwersytetu Szczecińskiego

The aim of this paper is to identify the spatial differentiation of revenue from real estate in communes’ budgets across Polish provinces. We discuss property fees and taxes which feed into the communes’ budgets. We also present the assumptions of the research procedure which enabled us to distinguish classes of provinces according to revenues from real estate. In a further section of the paper, we analyze per capita revenues from real estate and the share of these revenues in the own income of communes among the distinguished classes of distance from the province capital. The results of our study show that, in the years under discussion, there are clear differences between spatial regularities in both scopes of analysis (the level of per capita income from real estate and the share of revenue from properties in the communes’ own income).

The municipal real estate stock, including housing, serves as an asset base in the process of carrying out statutory tasks by the municipality. Due to the numerous functions of municipal housing in socioeconomic development and its influence on people’s living conditions, it is essential that local governments manage the stock with particular rationality and effectiveness. Management activities differ according to the aim, type and functions of the stock. This paper discusses conditions and potential benefits for the municipality from replacing budgetary units with commercial companies that take over the statutory tasks of municipalities in the field of public social housing and providing the right conditions to enable people’s housing needs to be met. Furthermore, the author presents possible financial settlement forms resulting from leasing municipal housing to commercial companies.