Taxes taken annually from immovables are called "real estate tax". Well, which buildings do not pay a real estate tax?
* Special budget administrators, special provincial administrations, municipalities, universities and state-owned buildings established by law;
* Belonging to special provincial administrations, municipalities and peasants and their associations or institutions connected to them;
a) Water, electricity, gas, slaughterhouse and cold air operating buildings;
b) Passenger transportation business buildings and closed stop places within the municipality boundaries;
* Agricultural farm buildings belonging to villages, cold storage warehouses, liquor and spas and hamam, laundry, mills and village rooms operated by them to meet the general and common needs of the villagers;
* Army houses, military casinos and canteens and their outbreak;
* Buildings belonging to associations useful for public interests; residence and work places of hospitals, dispensaries, health, rehabilitation, diagnosis and treatment centers, sanatorium, prevantoryum, student dormitories, foster homes, orphanages, infirmaries, kindergartens, libraries and preservation units for children in need of protection;
* Worship services for religious services and public worship and their outbreak;
* Workers and guard buildings, huts and barracks with machinery and equipment stores, warehouses, haystacks, cars, cages, stables, poultry houses, drying places, bugs, serar and similar buildings provided that they are used in agricultural production;
* Deposits used by the aquacultural producers in production, boats, labor and fishing huts and shacks in the seas and lakes;
* Railways such as berths, piers, breakwaters and their associated railways and bridges, ramps and tunnels, underground and overpasses, perennial facilities, pier and station buildings and passenger lounges, cer and material warehouses accepted by the Ministry of Finance and Customs mütemmimleri, terminal buildings, technical blocks, hangars, depots belonging to the airports and squares belonging to the General Directorate of State Airports Authority; air and ground communication systems and air and ground communication systems, air and ground communication systems, air and ground communication systems, air and ground communication systems, air conditioning systems, and installations.
* All kinds of water dams, dams, irrigation and drying facilities;
* Buildings belonging to foreign states and used as embassies and consulates, buildings for the residence of the ambassadors and their premises and the premises belonging to the international organizations in Turkey and international agencies in Turkey.
* Buildings belonging to foundations for which tax exemption is granted by the Council of Ministers
* Power transmission lines and poles.
* Buildings belonging to amateur sports clubs registered with the General Directorate of Physical Education of the Ministry of Youth and Sports
* Cooperatives established in accordance with Agricultural Credit, Agricultural Sales Cooperatives, Law No. 1163, cooperative associations to be formed by these cooperatives, cooperative central unions and their own service buildings owned by the Turkish National Cooperatives Association and the Turkish Cooperatives Authority.
* Private school buildings belonging to the communities considered as minorities according to the provisions of the International Treaties, provided they are mutual.
* Buildings belonging to foundations established to strengthen Turkish Armed Forces.
* Shipyard buildings
* Buildings located outside the borders of municipality and contiguous area
* Pipelines used for the transport and distribution of natural gas, crude oil and their products and their integral parts
* Ownership of partnerships other than dividends, and management and supervision of banks, which are partially or entirely transferred to the Savings Deposit Insurance Fund, belong to the banking administrations of the bank branches which are conducted by the Savings Deposit Insurance Fund.