More than 120,000 municipal properties, out of a total of approximately 195,000 listed in the Hellenic Cadastre, are estimated not to have been declared in the E9 property register, which is used to calculate the ENFIA property tax. As a result, they remain effectively “invisible” to the tax authorities. The proportion exceeds 60%, while in some cases municipalities have not fully recorded their assets even in the Cadastre.
An analysis by BluPeak Estate Analytics shows that, in 56 of Greece’s 332 municipalities, the total number of properties and property rights has not been fully recorded, while in several cases the number of National Cadastre Code Number entries, known as KAEK, is zero. Significant discrepancies have also been identified between E9 declarations and Cadastre records, alongside the absence of unified databases shared by departments within the same municipality.
The municipalities with the largest number of properties in 2026 are Grevena, with 10,960 properties, Meteora, with 9,849, and Kilkis, with 9,577.
Incomplete registration directly limits the scope for development and use. Properties that have not been brought into tax and legal compliance cannot be exploited, for example by being leased to generate lawful revenue, or included in funding programmes such as the NSRF for reconstruction and energy-efficiency upgrades. Municipalities also face the risk of penalties for late declarations when these properties are eventually reported.
Out of every 100 municipal properties, only 25 are considered immediately usable. A further 40 require technical, administrative or legal preparation, while 35 are affected by serious outstanding issues, incomplete records or restrictions. Grevena, Meteora and Kilkis have the highest number of property registrations in the Cadastre, mainly because of their large number of agricultural plots. Overall, 126 municipalities have more than 1,000 registrations, while 54 have more than 2,500.
Source: Kathimerini