Citizens are required to pay the unified property payment no later than November 16, 2026. If a debt exceeding one base amount is incurred and is not paid by the end of the current year, penalty sanctions are imposed. Next year, land and transport taxes, as well as the real‑estate tax for debtors, will be calculated at increased rates. In addition to the principal amount of the debt, a tax of 15 % will be levied.