The Council of Ministers has ordered a General Valuation to be carried out at
01.01.2021 values in order to ensure an up-to-date and uniform valuation of the
immovable property located across the entire territory controlled by the Republic of
Cyprus. The relevant order was published in Part One of the Third Annex of the Official
Gazette of the Republic under No 5606 as part of Κ.Δ.Π. 408 on 30.09.2021 pursuant
to the provisions of section 69(1) of Cap. 224.
The sections 66-74 of the Immovable Property Law (Tenure, Registration and Valuation) Law Cap.224.
The Department of Lands and Surveys, as the competent body of the Government for carrying out valuations for any purpose.
On the website of the Department of Lands and Surveys (D.L.S.), DLS Portal, at https://portal.dls.moi.gov.cy and through the Electronic Service Interactive Maps.
A brochure is available on the Department's website.
You can get the information you need from the Department's website or by calling the Call Centre at 17100 for domestic calls and +35722804900 for calls from abroad. You can also get information from the Municipalities and Community Councils where your property is located.
You can get information from the Municipalities and Community Councils where your property is located or by calling the call centre.
No. The value is for the entire property, it does not concern any particular share in the property.
Pursuant to the provisions of section 72 of the Immovable Property (Tenure, Registration and Valuation) Law, Cap. 224, the Department carried out a general valuation of the properties taking into consideration the entire share and all the buildings located on the land irrespective of who owns them.
You can multiply the value of the whole property with the percentage of your share.
To resolve this issue effectively, you can contact the competent Building authority and request a certificate of approval for division of the property in order to issue separate title deeds. Pursuant to the provisions of section 21A of Cap. 224, you may submit a written application to the District Land Office for determination of your physical share upon payment of the appropriate fees.
The definition of "general valuation value" based on the provisions of section 2 of the Immovable Property (Tenure, Registration and Valuation) Law, Cap. 224, is the amount, that is considered to be as close as possible to the actual value, as calculated by carrying out a General Valuation. The valuation was done using computer assistance and based on certain parameters which are adjusted depending on the valuation characteristics of your property. Therefore, it may not be fully consistent with the determination of the market value used for other purposes such as purchase or sale, borrowing, investment and compulsory acquisition. Pursuant to the provisions of section 69, the valuation has been carried out in such a way as to achieve uniformity for the same or similar properties. It is carried out only for the purpose of levying taxes and fees on immovable property and cannot be used for any other purpose.
It is rare for two properties to have completely identical characteristics. In cases where the characteristics of the properties are similar or almost the same, then there should not be a substantial difference in their general valuation value.
The General Valuation was done so as to achieve uniformity for all properties. The physical and legal characteristics of the properties were taken into account, as well as the comparative sales of the immediate and wider area.
Pursuant to the provisions of section 69(3) of the Immovable Property (Tenure, Registration and Valuation) Law, Cap. 224, the general valuation is made as though the property is free from any encumbrance. In other words, the valuation shall not take into account any leases on the property (registered or unregistered), regarding either the land or the buildings. The Department of Lands and Surveys is not responsible for any apportionment of tax resulting from a lease or any other reason, thus for this matter you should contact the relevant tax authorities.
This can be done instantly, through the DLS Portal, at https://portal.dls.moi.gov.cy and the "Interactive Maps" e-service. You need to click on "Search" and enter the land details of your property. Then, click enlarge and your property is displayed. Subsequently click on the "i-recognition" option and click on your property displayed on the map once. As a result, the general valuation value at 1.1.2021 values and its appraisal characteristics are presented. For more information see video on the entire process called "Plot Characteristics" which is posted on the Department's website (Video).
You must access the Government Portal "Ariadne" through the website https://cge.cyprus.gov.cy/re/public and get the necessary passwords for online applications through the web portal of Department of Lands and Surveys. In case you identify an error in the valuation characteristics of your property, you should submit an electronic "Application for Correction of Errors" in accordance with the provisions of section 67(d) Cap.224, for further investigation by the District Land Office (DLO). You should select the characteristics to be corrected when you submit your application. The application for correction of errors is free of charge and can be submitted at any time after the publication of the results of the general valuation. A related video of the entire process called "Correction of General Valuation Error" is available on the Department's website (Video).
In such a case, please contact the local District Land Offices for the necessary investigation.
Through the Department's website or by calling +35722804900.
The Council of Ministers has the exclusive power to order a new general valuation. Pursuant to the provisions of section 69 (I) Cap.224, a General Valuation will be carried out every three years.
The Department may revise the value of the property when its physical and legal characteristics change. For example, if the Town Planning Zone of the plot changes or if buildings are constructed or demolished, etc., its value will be amended accordingly. The owner shall be informed through a letter and shall reserve the right to file an objection.
In case where a building has been erected on more than one plot, the value of the buildings is not apportioned to all the plots. The value of the buildings is usually allocated to the plot on which the greater part of the building has been erected and not to all the plots of land.
A right to object may be exercised within six months from the date of publication of the notice of the results of the General Valuation in the Official Gazette of the Republic. The objection can only be filed electronically on the Department's website through the Electronic Applications for "Objection to General Valuation" service, after the required fees have been paid. You should attach a valuation report from a private valuer to your application in support of your position. A video of the entire process called "Objection to General Valuation of Property" is available on the Department's website (Video).
Before filing an objection, please verify the valuation characteristics of your property with the information available to the Department. If the information is correct and you still wish to file an objection, your objection will be examined and the result will be communicated to you within a reasonable time. In case the owner continues to disagree, after the result has been communicated to him/her, he/she may, within thirty days from the date of the notice of the Director's decision, file an appeal to the Court for determination of the value of the property.
Within six months, that is 31.12.2022, from the date of publication of General Valuation results in the Official Gazette of the Republic.
On the General Valuation Value:
(€) | (€) Objection Fees |
1-100.000 | 37,50 |
100.001-500.000 | 75,00 |
500.001-1.000.000 | 150,00 |
>1.000.000 | 375,00 |
Note: Fees are calculated on registration. Furthermore, the calculation of the fees is not done on a tiered basis.
An objection may be filed electronically through the Department's website by paying the required fees.
No, there is no such provision in the law.
There is no refund of fees or part of it. It constitutes administrative cost for examining the application.
The examination of the objection shall be completed in a reasonable time and this will depend on the type of the development, the level of difficulty and whether a local enquiry shall be needed. In the event of a change in the value of the property, the relevant tax authorities may be informed from our Department's website of the change in the new general valuation value and may make a refund of any additional taxes or property fees you have paid.
As each tax authority (Municipalities, Communities, Sewerage Boards, etc.), determines its own tax rates, you are being advised to contact the competent tax authority for any clarification.
As each tax authority determines its own exemptions based on the provisions of its own legislation, for further information, you are being advised to contact each competent tax authority.
For this matter, you are advised to contact the competent tax authority for further clarification. In case your title deed indicates that your property is located in a disadvantaged area, you should contact the competent tax authority for clarification, because this note was valid on the date the title deed was issued and may have been changed by subsequent orders.