{"id":26659,"date":"2025-07-25T18:05:44","date_gmt":"2025-07-25T15:05:44","guid":{"rendered":"https:\/\/www.feyyazinci.com\/?p=26659"},"modified":"2025-08-02T23:59:30","modified_gmt":"2025-08-02T20:59:30","slug":"emlak-vergisine-esas-asgari-arsa-ve-arazi-metrekare-birim-degerlerine-itiraz","status":"publish","type":"post","link":"https:\/\/www.feyyazinci.com\/?p=26659","title":{"rendered":"EMLAK VERG\u0130S\u0130NE ESAS ASGAR\u0130 ARSA VE ARAZ\u0130 METREKARE B\u0130R\u0130M DE\u011eERLER\u0130NE \u0130T\u0130RAZ"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26659\" class=\"elementor elementor-26659\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba1c249 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba1c249\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-75ccf53f\" data-id=\"75ccf53f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46ac6022 elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"46ac6022\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.6 - 08-06-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph {\"align\":\"left\"} -->\n<h3 class=\"has-text-align-left\"><span style=\"color: #003366;\">Emlak Vergisine Esas Asgari Arsa ve Arazi Metrekare Birim De\u011ferlerinin Tespiti<\/span><\/h3>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Vergi Usul Kanunu uyar\u0131nca asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferleri her d\u00f6rt y\u0131lda bir takdir komisyonu kararlar\u0131 ile belirlenmektedir. Bu de\u011ferler, Emlak Vergisi Kanunu kapsam\u0131nda vergi de\u011ferinin tespiti a\u00e7\u0131s\u0131ndan \u00f6nem arz etmektedir.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Bu kapsamda bina, arsa ve araziler i\u00e7in 2026-2029 y\u0131llar\u0131nda uygulanacak emlak vergi de\u011ferinin belirlenmesine esas olacak birim de\u011ferler, 2022 y\u0131l\u0131 Haziran ay\u0131nda t\u00fcm belediyelerce takdir edilmi\u015ftir.<\/p>\n<!-- \/wp:paragraph --><!-- wp:separator --><hr class=\"wp-block-separator has-alpha-channel-opacity\" \/><!-- \/wp:separator --><!-- wp:heading -->\n<h3 class=\"wp-block-heading\"><span style=\"color: #003366;\">Takdir Edilen Rayi\u00e7 De\u011fer Nas\u0131l \u00d6\u011frenilir?<\/span><\/h3>\n<!-- \/wp:heading --><!-- wp:paragraph -->\n<p>Takdir komisyonu kararlar\u0131 ve asgari \u00f6l\u00e7\u00fcde arsa metrekare rayi\u00e7 bedelleri t\u00fcm muhtarl\u0131klara g\u00f6nderilmi\u015ftir. Ta\u015f\u0131nmaz\u0131n ba\u011fl\u0131 bulundu\u011fu muhtarl\u0131ktan veya ilgili belediyenin ilan panosundan bu bedeller \u00f6\u011frenilebilir.<\/p>\n<!-- \/wp:paragraph --><!-- wp:separator --><hr class=\"wp-block-separator has-alpha-channel-opacity\" \/><!-- \/wp:separator --><!-- wp:heading -->\n<h3 class=\"wp-block-heading\"><span style=\"color: #003366;\">Takdir Komisyonu Kararlar\u0131na Kimler Dava A\u00e7abilir?<\/span><\/h3>\n<!-- \/wp:heading --><!-- wp:paragraph -->\n<p>Vergi Usul Kanunu\u2019nun m\u00fckerrer 49. maddesinde say\u0131lan ilgililer takdir komisyonu kararlar\u0131na kar\u015f\u0131 dava a\u00e7ma hakk\u0131na sahiptir. Ayr\u0131ca, Anayasa Mahkemesi&#8217;nin 13 Ekim 2012 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan E.2011\/38 ve K.2012\/89 say\u0131l\u0131 iptal karar\u0131 sonras\u0131nda, <strong>emlak vergisi m\u00fckellefleri<\/strong> de takdir komisyonu kararlar\u0131na kar\u015f\u0131 dava a\u00e7abilmektedir.<\/p>\n<!-- \/wp:paragraph --><!-- wp:separator --><hr class=\"wp-block-separator has-alpha-channel-opacity\" \/><!-- \/wp:separator --><!-- wp:heading -->\n<h3 class=\"wp-block-heading\"><span style=\"color: #003366;\">Dava A\u00e7ma S\u00fcresi Nedir?<\/span><\/h3>\n<!-- \/wp:heading --><!-- wp:paragraph -->\n<p>VUK m\u00fckerrer 49. maddesinde say\u0131lan ilgililer a\u00e7\u0131s\u0131ndan dava a\u00e7ma s\u00fcresi, komisyon karar\u0131n\u0131n kendilerine tebli\u011finden itibaren <strong>15 g\u00fcnd\u00fcr<\/strong>. 2025\/1 seri No.lu Emlak Vergisi Kanunu \u0130\u00e7 Genelgesi uyar\u0131nca bu kararlar\u0131n <strong>30.06.2025<\/strong> tarihine kadar tebli\u011f edilmesi gerekmektedir. Bu nedenle dava a\u00e7ma s\u00fcresi, ilgililer y\u00f6n\u00fcnden <strong>30.06.2025 tarihi itibariyle ba\u015flam\u0131\u015f bulunmaktad\u0131r.<\/strong><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Emlak vergisi m\u00fckellefleri ise m\u00fckerrer 49. maddede say\u0131lan ilgililer aras\u0131nda olmad\u0131\u011f\u0131ndan, <strong>ta\u015f\u0131nmaz\u0131n ba\u011fl\u0131 oldu\u011fu belediye veya muhtarl\u0131ktan bilgi edinme ya da herhangi bir \u015fekilde \u00f6\u011frenme tarihinden itibaren 30 g\u00fcn i\u00e7inde<\/strong> takdir komisyonu karar\u0131na kar\u015f\u0131 dava a\u00e7abilir.<\/p>\n<!-- \/wp:paragraph --><!-- wp:separator --><hr class=\"wp-block-separator has-alpha-channel-opacity\" \/><!-- \/wp:separator --><!-- wp:heading -->\n<h3 class=\"wp-block-heading\"><span style=\"color: #003366;\">En Son Dava A\u00e7ma Tarihi Nedir?<\/span><\/h3>\n<!-- \/wp:heading --><!-- wp:paragraph -->\n<p>Dan\u0131\u015ftay Vergi Dava Daireleri Kurulu\u2019nun <strong>28.04.2023 tarihli ve 32174 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 15.02.2023 tarih, E.2022\/14, K.2023\/2 say\u0131l\u0131 karar\u0131<\/strong> do\u011frultusunda, emlak vergisi m\u00fckelleflerinin <strong>\u00f6\u011frenme tarihinden itibaren 30 g\u00fcn i\u00e7inde<\/strong> ve <strong>en ge\u00e7 31.12.2025 tarihine kadar<\/strong> dava a\u00e7mas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Ancak bu karar, B\u00f6lge \u0130dare Mahkemeleri aras\u0131ndaki ayk\u0131r\u0131l\u0131\u011f\u0131 gidermeye y\u00f6nelik olup ba\u011flay\u0131c\u0131 nitelikte de\u011fildir. Bu nedenle <strong>hak kayb\u0131 ya\u015fanmamas\u0131<\/strong> ad\u0131na, takdir komisyonu kararlar\u0131n\u0131n ilan edildi\u011fi <strong>30.06.2025 tarihinden itibaren 30 g\u00fcnl\u00fck s\u00fcre<\/strong> i\u00e7inde dava a\u00e7\u0131lmas\u0131 tavsiye edilmektedir. Bu s\u00fcrenin son g\u00fcn\u00fc adli tatile rastlad\u0131\u011f\u0131ndan, <strong>en ge\u00e7 07.09.2025<\/strong> tarihine kadar dava a\u00e7\u0131lmas\u0131 \u00f6nerilmektedir.<\/p>\n<!-- \/wp:paragraph --><!-- wp:separator --><hr class=\"wp-block-separator has-alpha-channel-opacity\" \/><!-- \/wp:separator --><!-- wp:heading -->\n<h3 class=\"wp-block-heading\"><span style=\"color: #003366;\">2026 ve Sonraki Y\u0131llardaki Tahakkuklara Kar\u015f\u0131 Dava A\u00e7\u0131labilir mi?<\/span><\/h3>\n<!-- \/wp:heading --><!-- wp:paragraph -->\n<p>Dan\u0131\u015ftay\u2019\u0131n emlak vergisi uyu\u015fmazl\u0131klar\u0131na bakan 9. Dairesinin istikrar kazanm\u0131\u015f i\u00e7tihatlar\u0131na g\u00f6re, takdir komisyonu karar\u0131na dava a\u00e7\u0131lmamas\u0131 h\u00e2linde, bu karara dayan\u0131larak yap\u0131lacak tarh ve tahakkuk i\u015flemlerine kar\u015f\u0131 dava a\u00e7mak m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Dolay\u0131s\u0131yla, kesinle\u015fmi\u015f takdir komisyonu karar\u0131na istinaden <strong>d\u00f6rt y\u0131l boyunca tahakkuk ettirilecek emlak vergilerine kar\u015f\u0131 dava a\u00e7\u0131lamaz<\/strong>.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph {\"align\":\"left\"} -->\n<p class=\"has-text-align-left\">Bu nedenle, asgari birim de\u011ferlerin fahi\u015f \u015fekilde art\u0131r\u0131ld\u0131\u011f\u0131 b\u00f6lgelerdeki m\u00fckelleflerin, <strong>takdir komisyonu kararlar\u0131na kar\u015f\u0131 dava a\u00e7malar\u0131 \u00f6nemle tavsiye edilmektedir.<\/strong><\/p>\n<!-- \/wp:paragraph -->\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Emlak Vergisine Esas Asgari Arsa ve Arazi Metrekare Birim De\u011ferlerinin Tespiti Vergi Usul Kanunu uyar\u0131nca asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferleri her d\u00f6rt y\u0131lda bir takdir komisyonu kararlar\u0131 ile belirlenmektedir. Bu de\u011ferler, Emlak Vergisi Kanunu kapsam\u0131nda vergi de\u011ferinin tespiti a\u00e7\u0131s\u0131ndan \u00f6nem arz etmektedir. Bu kapsamda bina, arsa ve araziler i\u00e7in 2026-2029 y\u0131llar\u0131nda uygulanacak &hellip; <a href=\"https:\/\/www.feyyazinci.com\/?p=26659\" class=\"more-link\">Okumaya devam et<span class=\"screen-reader-text\"> &#8220;EMLAK VERG\u0130S\u0130NE ESAS ASGAR\u0130 ARSA VE ARAZ\u0130 METREKARE B\u0130R\u0130M DE\u011eERLER\u0130NE \u0130T\u0130RAZ&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[38,35,41,37,33,36,39,34,40],"class_list":["post-26659","post","type-post","status-publish","format-standard","hentry","category-makale","tag-dava","tag-deger","tag-deger-2","tag-dilekce","tag-emlak","tag-itiraz","tag-muhtarlik","tag-rayic","tag-tespiti"],"_links":{"self":[{"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=\/wp\/v2\/posts\/26659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=26659"}],"version-history":[{"count":31,"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=\/wp\/v2\/posts\/26659\/revisions"}],"predecessor-version":[{"id":26741,"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=\/wp\/v2\/posts\/26659\/revisions\/26741"}],"wp:attachment":[{"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=26659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.feyyazinci.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}