The Left party in Poland, through its leader Anna Maria Żukowska, has been advocating for a new tax on residential properties, referred to as a 'tax on housing business.' This proposal comes as part of a broader shift in the taxation philosophy from property taxes to value-based taxes. This tax will take into account the area of the property and the year of construction, intending to provide a more updated and accurate assessment of residential real estate values.

The new tax initiative is designed to be introduced alongside the legislative project concerning the DOM portal that will feature transaction prices for apartments and houses. This portal is aimed at facilitating the assessment of real estate values by allowing access to comprehensive market data, which is expected to enhance transparency in property transactions. The proposed tax would apply progressively, meaning that while the first and second residential properties would continue to be taxed similarly to current rates, additional properties would incur higher rates.

This move by the Left signifies a shift towards a more progressive taxation system, designed to ensure that property owners, particularly those with multiple residential properties, contribute fairly based on property value rather than flat rates. As this proposal heads to parliament, it will likely spark debate about property rights and taxation within the broader context of Poland's housing market challenges and the socio-economic implications for property owners.