Purpose: The main aim of this article is to analyze the property tax system in the USA on the Cook County example as a sample of solutions for establishing property tax value. Design/methodology/approach: This article adopts a conceptual perspective, using the property tax calculation model employed in Cook County as a case of a systemic policy design. As one of the largest and most complex local jurisdictions in the U.S., Cook County provides a valuable case for illustrating how systemic rules, equalization procedures, exemptions, and reassessment cycles interact within a local tax structure. Findings: The presented property tax system may be characterized as transparent and designed with the objective of establishing a fair market value for taxation purposes. It is strongly depended on the fiscal needs of local jurisdictions, particularly in financing public services. It also provides homeowners the opportunity to appeal the assessed value of their property thereby introducing an element of procedural fairness and accountability into the assessment process. Social implications: This article presents the systemic solutions implemented in Cook County, which may serve as a source of inspiration for national-level tax system design. Of particular note is the transparency of the property tax system and the institutional recognition of its imperfections, as reflected in the availability of formal appeal procedures. Originality/value: This article responds to the growing interest in the topic of property taxation in Poland. Although the system in the United States operates under distinct economic and institutional conditions, it is worthwhile to highlight certain features that make it transparent and comprehensible to taxpayers, as well as perceived as fair. By examining these structural elements, the article aims to inform ongoing discussions on the design of equitable and accessible property tax systems in other national contexts.
For each market participant, knowing the value of the assets they manage is very important. Real estate is an essential group of such assets. Knowing their value determines the economic efficiency of decisions made on the real estate market. Real estate valuation is complex because the market is not transparent and is characterised by low information efficiency. The study hypothesised that it is possible to model risk in the real estate valuation process. The aim of the article is to identify and escribe the areas and sources of risk occurring in Polish valuation practice. A mixed research approach was used: literature research, questionnaire research and qualitative inference methods.
Artykuł analizuje sytuację zakwaterowania studentów w Polsce, ze szczególnym uwzględnieniem kierunku Geodezja i Kartografia. Przy niedoborze 400 tys. miejsc w publicznych akademikach (zaspokajających 9 % zapotrzebowania), studenci stanowią znacząca grupę najemców. Omówiono studentyfikację miast oraz oferty akademików publicznych w dla uczelni z Rankingu Perspektyw 2025. Standard pokoi akademickich rośnie upodabniając się do oferty na rynku, za to ceny utrzymują się na atrakcyjnie niski poziomie, dużo niższym niż wynajem prywatny, gdzie kawalerka kosztuje od 1200 zł do 3500 zł, a miejsce w mieszkaniu 2-pokojowym od 800 zł do 2500 zł. Ułamkiem tej ceny jest koszt zakwaterowania w domu studenckim oscylujący na poziomie od 300 zł do 700 zł.
EN
The article analyzes the student accommodation situation in Poland, with a particular focus on the Geodesy and Cartography program. Given a shortage of 400,000 beds in public dormitories (meeting only 9 % of demand), students constitute a significant group of tenants. The paper discusses urban studentification and the offerings of public dormitories for universities featured in the Perspektywy 2025 Ranking. The standard of dormitory rooms is increasing, becoming more similar to market offerings, while prices remain attractively low, much lower than private rentals, where a studio apartment costs between 1200 PLN and 3500 PLN, and a spot in a 2-room apartment costs between 800 PLN and 2500 PLN. A fraction of this price is the cost of accommodation in a student dormitory, ranging from 300 PLN to 700 PLN.
W artykule omówiono tematykę regulowania stanu prawnego nieruchomości zajętych pod drogi. Omówiono nabycie nieruchomości pod nowo budowane drogi publiczne lub ich poszerzenie oraz pod istniejące drogi publiczne, wybudowane na gruntach prywatnych. Zwrócono uwagę na warunki jakie muszą być spełnione przy regulacji stanu prawnego takich nieruchomości, terminy realizacji wniosków oraz możliwość wypłaty odszkodowania za utraconą nieruchomość. Omówiony temat jest istotny w procesie poprawy infrastruktury technicznej drogowej na danym terenie, ponieważ inwestycja drogowa może być realizowana przez organy publicznoprawne tylko na gruntach stanowiących własność Skarbu Państwa lub jednostek samorządu terytorialnego.
EN
This article discusses the issue of regulating the legal status of real estate occupied by roads. It discusses the acquisition of real estate for newly constructed or widened public roads, as well as for existing public roads built on private land. It highlights the conditions that must be met when regulating the legal status of such properties, the deadlines for processing applications, and the possibility of compensation for lost property. This topic is crucial for improving technical road infrastructure in a given area, as road investments can only be implemented by public law bodies on land owned by the State Treasury or local government units.
The aim of this article is to answer the question whether it is justified to introduce the registration of 3D objects in the real estate cadastre in Poland, considering the scope of information registered in other countries. This aim requires the discussion of new legal and technical conditions that might be necessary to introduce the registration of 3D objects in the real estate cadastre in the light of the new proposed legal regulations in Poland. The article presents the principles of functioning of the multidimensional cadastre in various countries. The research method includes both the analysis of literature on the registration of cadastral objects and the planned legal regulations. The research focused on the analysis of the scope of information and the method of registering objects in the real estate cadastre in Poland. The article presents a proposal to amend the geodetic legal and technical regulations concerning both objective and subjective data registered in the real estate cadastre and documents that form the basis for entries in the real estate cadastre. It takes into account the draft of the Layered Development Act, implemented in 2021–2022 at the De Republica Institute. The authors propose changes to the provisions in the existing legal regulations, which would enable the collection, processing, updating and sharing of information on 3D objects and their owners and other entities with the right to dispose of a separate space above or below the ground surface. In order to register 3D objects together with the right to them in accordance with the provisions of the draft Act, the authors recommend introducing the following entity: Zabudowca in EGB_StatusPodmiotuEwid, as well as a document used to disclose the scope of the 3D object, i.e. the decision to establish the right to develop in EGB_RodzajDokumentu.
PL
Celem niniejszego artykułu jest odpowiedź na pytanie, czy zasadne jest wprowadzenie rejestracji obiektów 3D w katastrze nieruchomości w Polsce, biorąc pod uwagę zakres informacji rejestrowanych w innych krajach. Cel ten wymaga omówienia nowych uwarunkowań prawnych i technicznych, które mogą być niezbędne do wprowadzenia rejestracji obiektów 3D w katastrze nieruchomości w świetle nowych proponowanych regulacji prawnych w Polsce. W artykule przedstawiono zasady funkcjonowania katastru wielowymiarowego w różnych krajach. Metoda badawcza obejmuje zarówno analizę literatury na temat rejestracji obiektów katastralnych, jak i planowanych regulacji prawnych. Badania koncentrowały się na analizie zakresu informacji i sposobu rejestracji obiektów w katastrze nieruchomości w Polsce. W artykule przedstawiono propozycję nowelizacji geodezyjnych przepisów prawnych i technicznych dotyczących zarówno danych obiektywnych, jak i subiektywnych rejestrowanych w katastrze nieruchomości oraz dokumentów stanowiących podstawę wpisów do katastru nieruchomości. Uwzględniono w nim projekt ustawy o zabudowie warstwowej, wdrażany w latach 2021–2022 w Instytucie De Republica. Autorzy projektu proponują zmiany w przepisach obowiązujących przepisów, które umożliwiłyby gromadzenie, przetwarzanie, aktualizację i udostępnianie informacji o obiektach 3D oraz ich właścicielach i innych podmiotach uprawnionych do dysponowania wyodrębnioną przestrzenią nad lub pod powierzchnią gruntu. W celu rejestracji obiektów 3D wraz z prawem do nich zgodnie z zapisami projektu ustawy, autorzy rekomendują wprowadzenie podmiotu: Zabudowca w EGB_StatusPodmiotuEwid, a także dokumentu służącego do ujawniania zakresu obiektu 3D, tj. decyzji o ustaleniu prawa do zabudowy w EGB_RodzajDokumentu.
This study aims to explore the following questions: how military operations affect the level of damage to real estate and how to solve problems associated with the restoration of territories in the post-war period. The purpose of the study is to conduct an analysis, which primarily includes an overview of the current state of real estate in the country. Practical approaches to solving the above problems are considered and justified. A formula has been proposed to calculate the actual cost of housing that considers the risk factor and the risk zones of the territories. Additionally, financing proposals have been presented for restoring various real estate groups. A model for the restoration of real estate in the Sumy region has also been developed, with the focus on new construction. The presented recommendations and proposals correspond to and expand the content of the Program for the Development of Territorial Communities and Country Reproduction Projects until 2027 and the Regional Development Strategy of the Sumy region and its administrative and territorial units. A structural and logical algorithm of the mechanism for the development of real estate transactions in Ukraine has been done, which is used to model strategic planning of regional development, in particular, of Sumy region.
PL
Niniejsze opracowanie ma na celu zbadanie, w jaki sposób operacje wojskowe wpływają na poziom zniszczeń nieruchomości oraz jak rozwiązać problemy związane z odbudową w okresie powojennym. Celem badania była analiza, obejmująca przede wszystkim przegląd obecnego stanu nieruchomości w Ukrainie. Rozważono i uzasadniono praktyczne podejścia do rozwiązania powyższych problemów. Zaproponowano formułę obliczania rzeczywistych kosztów mieszkaniowych, która uwzględnia czynnik ryzyka i strefy ryzyka różnych terytoriów. Ponadto przedstawiono propozycje finansowania odbudowy różnych grup nieruchomości. Opracowano również model odbudowy nieruchomości w regionie sumskim ze szczególnym uwzględnieniem nowego budownictwa. Przedstawione zalecenia i propozycje odpowiadają i rozszerzają treść „Programu rozwoju społeczności terytorialnych i projektów odnowy kraju do 2027 r.” oraz „Strategii rozwoju regionalnego regionu sumskiego i jego jednostek administracyjnych i terytorialnych”. Opracowano strukturalny i logiczny algorytm mechanizmu rozwoju transakcji nieruchomości w Ukrainie, który służy do modelowania strategicznego planowania rozwoju regionalnego, w szczególności obwodu sumskiego.
The aim of this study was to analyse the real estate market in the Kraków County area during the pre-COVID-19 and COVID-19 pandemic periods. The study utilized a dataset from the state register of real estate prices covering the years 2017–2021 was used. In the introduction part, the authors analyse problems related to the real estate market during the pandemic, while the second chapter focuses on the real estate market in Krakow County. The dataset obtained from the local authority real estate transaction database consisted of 52,356 entries and after removing transactions with missing data, approximately half of this number remained. The analysis cover five different properties types: houses, apartments, parcels, commercial premisses and developed real estates. The highest number of transactions traded in the analysed area involved parcels, while houses had the lowest. On the other hand, commercial premisses had the highest prices in the market, while parcels were the cheapest. Since March 2020, when the first COVID-19 pandemic restrictions were implemented, only the number of transactions has decreased, but the pandemic has had no impact on property prices.
PL
Celem niniejszego artykułu jest analiza rynku nieruchomości na terenie powiatu krakowskiego w okresie przed pandemią COVID-19 oraz w trakcie pandemii. W badaniu wykorzystano dane z państwowego rejestru cen nieruchomości obejmujące lata 2017–2021. W części wprowadzającej autorzy dokonali analizy problemów związanych z rynkiem nieruchomości w okresie pandemii, uwzględniając także rynek nieruchomości w powiecie krakowskim. Zbiór danych pozyskanych z urzędu obejmował 52 356 transakcji, a po usunięciu pozycji z brakującymi danymi, które analizowano, uzyskano około połowę tej liczby. Analiza obejmowała pięć różnych typów nieruchomości: domy, mieszkania, działki, lokale użytkowe oraz nieruchomości zabudowane. Największa liczba transakcji na analizowanym obszarze dotyczyła działek, natomiast najmniejsza domów. W przypadku cen lokale komercyjne miały najwyższe ceny za metr kwadratowy, podczas gdy działki były najtańsze. Od marca 2020 roku, kiedy wprowadzono pierwsze obostrzenia związane z pandemią COVID-19, spadła dynamika liczby transakcji, co było widoczne w roku 2021. Pandemia nie miała natomiast wpływu na ceny nieruchomości, których trend wzrostowy nie uległ zmianie.
Umowy najmu obiektów magazynowych i przemysłowych, choć na pierwszy rzut oka dośc proste i klarowne, mogą stać się źródłem konflików między wynajmującym a najemcą, zwłaszcza w kwestii stanu technicznego nieruchmości po zakończeniu umowy.
The article examines the impact of new technologies on the property market, focusing on the integration of geospatial analytics with artificial intelligence (AI) to improve property management and gain competitive advantage. The analysis considers how AI tools, tailored to individual preferences, can assist in the management of large datasets that are critical to various sectors, including residential, commercial, office and hospitality. The primary research question addresses the extent to which the application of these innovative technological solutions affects privacy. The study identifies both challenges and potential risks, particularly in relation to privacy. It analyses the legal frameworks at national and European level, highlighting important similarities and differences. It concludes that current legal systems may struggle to adapt to the technological boom and the complexity of emerging technologies, in particular AI. The research highlights a gap in understanding the impact of advanced technologies on individual privacy and underlines the importance of responsible and ethical use of technology.
The present study precisely conveys the methodology of developing a three-dimensional (3D) architectural model of a villa with its walk-through and displaying the model in virtual reality, which as a result, be used by the clients to spectate, customize and buy the real estate property. Additionally, the case study highlights the advancement in architecture, as certain specifications of each element of a 3D model can be viewed in a virtual environment. Virtual reality is a transpiring platform, and in addition to that, the real-estate sector shows its incorporation in designing, marketing, and selling projects. The teaching and learning process can be eased out by intervening it with technology that generates an enhanced visualization environment. These technologies, when used constructively, save time and energy and also hoard economic standards ensuing lucrative benefits.
Purpose: The purpose of the publication was to attempt to present housing cooperatives as a competitive entity in relation to other entities forming the „real estate stock”. The resource of housing cooperatives was presented and compared to the resource of other entities operating on the real estate market in Poland. It also shows how housing cooperatives are performing on the real estate market in Poland. Design/methodology/approach: Empirical research on the competitiveness of housing cooperatives in the real estate market was nationwide. The number of dwellings put into use by particular entities operating on the real estate market in Poland has been analysed with a division into voivodships. The standard of buildings put into use has been characterized, and the quality of housing stock management has been analysed. Data concerning the number of dwellings completed has been obtained from the Local Data Bank of the Central Statistical Office and from the Analysis and Monitoring System form the Real Estate Market (AMRON). Findings: The legally and historically established position of the owner of often huge housing resources and the gap between housing cooperatives to function without any assessment of their competitiveness. Legal changes, which include the right to transform a cooperative right into separate ownership of premises, the right to change the property manager from a cooperative to a competitive commercial entity, undoubtedly force housing cooperatives to compete in the housing market in Poland. Originality/value: To date, competition between operators in the property market has not been studied. In this publication, the authors examined the competitiveness of housing cooperatives in relation to other business entities.
Introduction/background: The residential property market is in a state of constant flux, largely a consequence of the intensive development and increasing availability of modern technologies termed PropTech. Relatively resistant to change, the real estate sector is undoubtedly undergoing a technological revolution. PropTech affects the activities of entities that create both supply and services on the real estate market. In addition, it also affects the customer. Aim of the paper: The aim of the paper is to identify the attitudes and preferences of primary apartments buyers regarding the use of modern technology (PropTech) by developers in the local residential property market. Materials and methods: The tool was Internet survey questionnaire. Originally, a face-to-face study was planned, but due to the constraints of the pandemic, it was not possible to reach respondents directly. In some cases, the “snowball” method was also used to increase the sample size. Results and conclusions: The preference surveys that have been conducted and presented are a contribution to further research work in this area. The results obtained show that the most popular solutions are those that are relatively easy to achieve and do not pose a great challenge to developers, for example. In contrast, those related to digital tools came in last place. Further questions also arise. To what extent, in a situation of relatively expensive housing, are buyers willing to pay for modern solutions. Environmental awareness, such as the use of solar energy or rainwater harvesting, may be at odds with the purchasing capacity of households. To what extent can buyers trust modern technologies without worrying about, for example, lack of energy to use appliances. These and probably other questions require further research in this area.