The exemption from ENFIA for owners affected by natural disasters is provided, among other things, by a bill introduced in Parliament by the Minister of Finance, Chr. Stykur. Even for old cases of natural disasters, such as the fires in Attica in 2018, property owners will not pay ENFIA. At the same time, the bill provides for the possibility of repurchasing the seized property from the current owners on certain conditions.

Provisions for ENFIA:

1. Exceptions to ENFIA for 2023 are facilities located in areas affected by natural events and natural disasters, in areas under expropriation, in inactive urban areas, and in displaced settlements and communities. In particular, facilities located in:

– In the areas of the Attica region and the Corinth region affected by the fires on July 23 and 24, 2018.

– Within the specially designated for forced expropriation, urban inactive or transferred settlements and communities of the regional units of Florina, Kozani and Greven – Amendment to paragraph 7A of Article 3 of Law 4223/2013.

– Within the administrative boundaries of the municipalities of Mantoudi – Limni – Agia Anna and Istiaia – Edipsos affected by the fires that have occurred since July 27, 2021.

The conditions for acquiring seized lands from the state are described in the submitted bill.

– In the areas of the regional units of Samos, Ikaria and Chios of the North Aegean region, affected by the earthquake and flood on October 30, 2020.

– In areas affected by the July 2022 fires.

To grant an exemption, an application for 2023 is submitted to the tax administration by its beneficiary, which is valid for the next two years.

2. An exception to ENFIA are rights to historical monuments or works of art, which are protected by the code of laws for the protection of antiquities and cultural heritage in general, as well as rights to buildings designated before 12/31/2021. preserved while the aforementioned monuments, works of art or buildings exist before January 1, 1940, in order to protect the surviving monuments and works of art of the country.

With regard to seized property, as emphasized in the bill, the acquisition serves the public interest, which consists in the final settlement of the status of ownership of private property of the state, in the rehabilitation of persons retaining their place of residence or place of business in these properties of their economic activity.

The acquisition of real estate will be carried out at its objective value, however, significant discounts are provided, which can potentially reach 80% of the property value. The total amount payable cannot be less than 20% of the purchase price (i.e. the objective value of the property). In order for someone to apply for the redemption of property belonging to him, he must continuously own it for 40 years, and in case he has the right of ownership, even if it is state property, he must own it for 30 years.