The Protector of Citizens submitted to the National Assembly of the Republic of Serbia an Initiative to amend the Law on Property Taxes, which, when calculating the usable floor area within a roof space, would include into calculation those parts of the attic in which its clear height is at least 1.5 meters. The Protector of Citizens addressed the National Assembly with this initiative after receiving a complaint from a citizen on the decision on property tax, who believes that the tax calculation is wrong since the usable area of his apartment in the attic is smaller than the one determined by the decision. Namely, according to his allegations, it is necessary to distinguish between the usable area and the wall-to-wall area, because the usable area coincides with the wall-to-wall area on all floors, except in the attic.
Due to the above, by applying the provisions of the Law on Property Taxes, taxpayers of property taxes for apartments in the attic have been brought into an unequal position in relation to taxpayers of property taxes for apartments on other floors. The value of living space with a height of up to 150 cm in the attic cannot be equated with the value of living space with a minimum height of 260 cm, which is the standard height to be able to live, work and live in that space.