Consolidating the Polish Land Use Cadastral Register with the Austrian and German Systems: An Extension of the Polish Cadastre Model Towards Sustainable Land Management

Abstract

Research on the semantic approach to different land use classes is considered an important aspect of overcoming challenges related to proper land management. This research has direct implications for sustainable land management. The aim of this study is to introduce a new land use class in the Polish cadastre based on land use registration systems that function in other European countries. To achieve this, the existing land use registration systems in selected European countries were analyzed. The criterion for including land in the new class will be its actual use. The proposed new land use class may be a highly promising solution for the clear identification of areas with a special functional nature. By proposing the introduction of this new class, authors highlights the areas that, under the current land use registration system, are not clearly identified within the broadly understood categories of built-up and urbanized land. The research findings may also serve as a practical guideline for local authorities responsible for land administration and property taxation. Moreover, accurate land use classification is essential for sustainable land management, as it enables better planning and resource allocation. Improved clarity in land categorization supports environmental protection and balanced development, contributing to long-term sustainability goals.

1. Introduction

The quantification and understanding of changes in land use, as well as their spatial and temporal dynamics, are crucial for supporting international debates on urban development. The main areas of spatial structure transformation are currently the suburban zones of the largest cities. Continuous changes in land management and urbanization, including uncontrolled urban sprawl, impact the tax dimension dependent on land use. The relationship between land use and human activity is reciprocal [1,2]. Kazak, Błasik, and Świater [3] indicated that knowledge of factors that influence land use changes would help improve spatial management. These factors may also include real estate income issues, which directly affect the investment potential of areas. Effective implementation of measures enabling rational spatial management requires the application of proper land use classification [4,5] and statistical methods for analyzing the collected data [6].

The scope of registration and application of land use data is a key element of spatial management and directly translates into fiscal aspects in the form of taxes. In Poland, the tax system is based on data contained in the real estate cadastre, which is a public register. Moreover, it is related to the ownership and use of built-up and undeveloped real estate for specific purposes. The estimated amount of tax depends on land use entries [7]. Unfortunately, this tax system has many flaws that prevent the realization of fiscal and non-fiscal objectives. Therefore, the real estate taxation system in Poland requires reform [8].

One of the issues raised by public administration entities is tax-exempt properties. These exemptions result from the 1991 Act and other laws [9,10,11,12,13]. Deficiencies in the existing tax system have already been addressed [14]. The flaws stemmed from legal regulations, including the 1996 Act [11] on State Treasury assets and the Military Property Agency, as well as the 1998 Act [12] on the Social Insurance Institution (ZUS). Tax exemptions should arise from tax laws rather than from regulations treating tax matters differently as an additional element incorporated into these acts.

In the regulation of tax-related matters, cadastral records hold considerable significance. A proposal to revise the number of land use classes within the public register could serve as an initial step toward reforming the identification of properties exempt from property taxation.

As previously mentioned, the primary source of information on land use and land cover is the cadastre. This register collects information about land, with its primary role being the recording, updating, and dissemination of data, including land use information. The terms “land use” and “land cover” are used interchangeably [15]. Using these terms interchangeably does not seem entirely correct. Land use describes how people use the land, including agricultural areas, areas with residential or industrial properties, and areas designated for investment. Land use represents the interaction between society and nature. Land cover, on the other hand, refers to the physical features of the Earth’s surface, such as vegetation, water, bare earth, and buildings. With this in mind, it seems reasonable to distinguish between areas defined as land use and land cover.

The applied land use semantics refer to land areas used in a specifically defined manner. Land use registration in Poland has undergone changes in response to emerging socio-economic needs, with political changes having no impact on this registration [16]. Legal amendments concerning the real estate cadastre in Poland have influenced the number of land use levels, groups, and subgroups, as well as the nomenclature of land use classes and their definitions. Changes have also been made to the land use class designations, which complicates further harmonization of Polish resources with the INSPIRE data specification (Infrastructure for Spatial Information in Europe) [17]. INSPIRE data is categorized into thematic groups, including land use, current or future functional land planning, and socio-economic land designation. Noszczyk and Hernik [18] noted that the reliability and usefulness of cadastral data depend on how land and building registers are maintained. Continuous data updates ensure high usability, whereas passive approaches lead to delays in updates, resulting in a lack of reliability.

Land use classification is commonly applied using the LUCAS system [19]. LUCAS is used to generate statistics on land cover and land use at the regional level. It enables detailed mapping of crop types at the parcel level across the European Union (EU) to assess agricultural policies. The pan-European LUCAS contains in situ data introduced by the EU in 2001 [20,21,22]. LU/LC are recorded using a hierarchical classification scheme that distinguishes the following major land cover classes: artificial land (A), cropland (B), forests (C), shrubland (D), grassland (E), bare soil, moss and lichen (F), water (G), and wetlands (H). At a higher thematic level, the LUCAS database comprises 84 subclasses [23]. LUCAS survey data on land cover and land use are utilized to monitor the increase in built-up land per capita, which measures the area of built-up land resulting from land occupation for economic purposes such as buildings, industrial and commercial areas, infrastructure, and sports facilities. This indicator is one of the sustainable development goals included in the 2030 Agenda for Sustainable Development [24].

Another land use monitoring system is the FAO classification system (LCCS) [25]. The parameters of the FAO classification system (LCCS) provide diagnostic criteria. By standardizing these criteria, such a classification system would provide a uniform basis for detecting changes. Jansen and Di Gregorio [26] emphasized that environmental change detection is a multidisciplinary topic, and that an integrated approach involving multiple stakeholders is necessary to establish a universally accepted reference framework for land use and land cover classification. Independent diagnostic criteria in the LCCS approach and classifiers systematically standardize the description of classes.

Diaz-Pacheco and Gutierrez [27] highlighted that one of the most commonly used classifications in Europe is CORINE Land Cover (CLC), due to its extensive territorial coverage. The CORINE land cover classification system was proposed by the European Environment Agency (EEA) [28]; however, it has certain limitations in monitoring the dynamics of urban land use. CORINE is based on 13 main classes that are further detailed according to land use types, particularly in agriculture, comprising a total of 44 land cover classes across Europe. In this context, there are various types of land use and land cover classification systems designed for different purposes with varying data quality, scales, and content at the international or national level. The FAO land cover classification system (LCCS), CORINE land cover, and INSPIRE land use and land cover themes are common international examples.

The issue of developing a globally utilized land use classification system has been addressed in numerous studies. Jansen and Di Gregorio [26] proposed new directions for land use classification. Their concept of future database development relied on standardized classifications as a reference base to facilitate the comparison of land cover data on uniform principles. The authors assumed that such data would be accessible to users and widely applicable. Letourneau, Verburg, and Stehfest Elke [29] also proposed a new approach to land use classification and modeling using land use system (LUS) classification, land cover, and global-scale land use models. Meanwhile, Jansen and Di Gregorio [26] introduced a land use classification method that integrated land function, grouping all areas of land used for similar economic purposes.

A harmonized land classification system based on uniform land use definitions would be the next step in research on global environmental and economic changes. Land use change (LUC) is a major factor contributing to environmental changes and proper fiscal policy dependent on land use. Different land use methods lead to anthropogenic changes and modifications of the Earth’s surface, thereby affecting all its ecological functions [1,2]. However, the links between land use and global changes have not been sufficiently studied and understood, partly due to the lack of uniformity in the semantic description of land use and land cover in neighboring countries.

Mika pointed out that, given the abundance of publicly available spatial data sets, assessing their suitability for specific applications becomes particularly important [30]. Knowledge of land use methods significantly influences spatial planning issues at the municipal level, where perception and implementation may be linked to spatial information systems and infrastructure. Mika also highlighted that research on the organization and harmony between different spatial components and the functions performed by various areas has a significant impact on the level of detail and the registration of land use data. This is directly related to the definitions that describe specific land use types and land cover in detail. This system serves as the backbone of real estate management.

The article presents the land use registration practices applied in selected European countries. It examines the extent to which the semantic descriptions of land use in these countries are consistent with one another. To achieve this, land use classes and classifiers defining specific land use methods were identified. However, such classification does not yet exist in Poland. Investigating the similarities and differences in the semantic descriptions of land use in the studied countries enabled the authors to propose a new land use class in Poland. This class takes into account land use classifiers and methods of land utilization observed in the analyzed countries.

In examining land use definitions, ontology was not applied. The purpose of ontology is to formulate the most general statements. Ontology is used in the analysis of broad concepts that constitute the meanings of specific terms, such as “thing”, “substance”, and “attribute” [31]. Such an approach to defining land use might lead to incorrect categorizations of land use methods. The aim of this study is to extend the cadastral model in Poland to develop a multipurpose cadastre that takes the tax system into account. For the purpose of extending the existing cadastral model, a new land use class will be proposed in the Polish cadastre, which would better reflect the actual functions of land, especially in the context of tax exemptions.

This class is thematically linked to properties identified in various legal regulations concerning land use to enable the clear identification of lands exempt from property tax.

The article raises the following research questions:

• How detailed are land use registrations in the studied countries regarding the classifiers distinguished within land use classes?
• Based on an analysis of how land use is registered in other countries, is it possible to propose a new land use class of a specific functional nature related to the Polish tax system?

The aim of this study was to propose a new land use class in which lands with a specific functional nature, as mentioned in legal regulations concerning property tax calculations, would be registered. This study compared land use definitions in selected countries. The results constitute the first stage of work aimed extending the existing cadastral model of land use registration.

2. Materials and Methods

This study focused on land use-related topics in three European countries: Austria, Germany, and Poland, which are historically connected [32,33]. The land classification examined in these three selected countries pertained to areas associated with urbanized zones. This study analyzed the applicable legal acts in Poland [34,35,36,37], Austria [38,39], and Germany (the state of Brandenburg) [40,41,42]. Subsequently, the land use classes and their meanings in the respective countries were compared. Based on the conducted analysis, a proposal was made to extend the cadastral model of the Land and Building Register in Poland with regard to land use registration.

2.1. The Tax System in Poland

The property tax system is based on regulations concerning land use classes recorded in the land and building register. The subject of this study includes legal acts regulating property taxes [7,9,10,11,12,13] and the connection between the types of property use specified in them and the real estate cadastre. The Act of 12 January 1991 on local taxes and fees [7], in Articles 2 and 7, specifies land that is exempt from property tax. This regulation also allows for tax exemptions resulting from other acts [9,10,11,12,13].

Properties used for the needs of foreign states or international organizations are among those exempt from taxation. The same applies to the headquarters of local government administration offices. Furthermore, properties used for education, science and technology, physical culture and sports, historical monuments, and museums are exempt from property tax. This group also includes properties used for non-profit statutory public benefit activities, universities, federations of higher education and research institutions, nurseries, and children’s clubs. Another group of tax-exempt properties includes those used by the Polish Academy of Sciences, such as sheltered workshops, research institutes, research and development centers, the Łukasiewicz Center, and the Łukasiewicz Research Network, as well as the Juliusz Mieroszewski Dialog Center. Land used in this manner is classified in the land and building register as other developed areas. Another specific exemption applies to properties that are part of the State Treasury’s Real Estate Resource. In the land and building register, this resource is classified as residential areas, industrial areas, or other built-up areas, depending on the land’s use.

Other tax-exempt properties are clearly identifiable in the land and building register. Property tax exemptions may also arise from separate laws, such as for properties owned by the State Treasury, as specified in the Act of 20 July 2017 on the National Real Estate Resource [13]. Depending on their use, these properties may be classified as residential areas, industrial areas, or other developed areas. Under the Act on the Relationship Between the State and the Evangelical Reformed Church in the Republic of Poland [9] and the Act on the Relationship Between the State and Jewish Religious Communities in the Republic of Poland [10], land used as religious sites is exempt from property tax and is classified in the register as other developed areas.

The Act on the Revenues of Local Government Units abolished two property tax exemptions contained in laws other than the Act on Local Taxes and Fees. The first exemption, regulated in the Act of 30 May 1996, on the Management of Certain State Treasury Assets and the Military Property Agency (Journal of Laws No. 90, item 405, as amended) [11], applied only to the Military Property Agency. The second repealed exemption concerned the Social Insurance Institution (ZUS) and was included in the Act of 13 October 1998 on the Social Insurance System (Journal of Laws No. 137, item 887, as amended) [12]. The justification for repealing these exemptions was that they granted institutional privileges rather than being based on the actual use of the land [14].

2.2. Land Use Registration

In Poland, the registration of land use and its scope are regulated by legal acts [34,35,36,37]. Poland has a land register known as the cadastre of land and buildings, which is managed by district governors. The cadastral data related to land include the parcel number, area, type of land use, soil quality class, document number constituting the basis for recording the property in the cadastre, and the cadastral map. Additionally, they include the data of property owners. In Poland, there are five main categories of land use. The primary registered land use groups include agricultural land, forest land and areas covered with trees and shrubs, built-up and urbanized land, land under water, and other areas.

In Austria, the registration of land use and its scope are also regulated by legal acts [38,39]. In Austria, cadastral surveying falls under the responsibility of the cadastral offices, coordinated by the BEV (“Federal Office for Metrology and Surveying”). The cadastral data in Austria include the parcel number, parcel area, parcel address, type of land cover and its sections, area of each land cover section, other specific parcel attributes, surveying (control) points, yield figure, and the file number of the surveying plan that served as the basis for updating the map. Additionally, cadastral records include data on property owners. The Austrian cadastre provides information about land cover types, categorized into eight main groups, each subdivided into specific subcategories as follows:

• Building land—areas used for construction and primarily designated for such use;
• Land used for agricultural purposes—including arable land, meadows, and pastures;
• Gardens—land used for horticultural activities or primarily for recreation and leisure;
• Vineyards—land dedicated to viticulture;
• Alps—land used for mountain farming;
• Forests—land designated for forestry;
• Waters—land covered with running or stagnant water bodies, including adjoining slopes, embankments, swamps, and reed-covered areas;
• Other types of land.

The next country examined was Germany, using the state of Brandenburg as an example. Parcel land use types in Brandenburg are registered in the Official Real Estate Cadastre Information System (ALKIS). According to the Brandenburg Land Surveying Act of 27 May 2009 [40], the real estate cadastre contains property-related data, including geometry, selected public-law regulations, designation, location, usage type, size, and characteristic topographic features. Additionally, it includes data on property owners. According to the legal act on land use types and classifications in the real estate cadastre dated 1 July 2024, amended on 16 September 2024 [42], the actual land use on the ground must be recorded for all parcels. The primary land use groups in Brandenburg (Germany) include:

• Built-up areas,
• Transportation areas,
• Agricultural and forest land,
• Land under water.

This study focused on land use classes and specific land use classifiers related to built-up and urbanized areas. It examined the existing land use registration system in Poland concerning built-up and urbanized areas. In Austria, this study analyzed land use classes such as built-up areas, gardens, and other areas, while in Brandenburg (Germany), it focused on land use related to built-up areas and transportation areas.

To compare land use definitions in the studied countries, groups of land use classes were established, and classifiers characterizing different land use types were identified. A classifier represents the characteristics of a specific land use type. The level of detail in land cover description increases with the number of classifiers used. For the purposes of this study, both land use classes and classifiers were considered as elements describing different land use types. Both were therefore included in the research.

The classification used for comparing land uses was based on Poland. The land development description was determined based on the adopted classifiers. The level of detail in the classification depended on the number of classifiers adopted to describe land use or development. The adopted classifiers, and consequently the level of detail in land use registration, are derived from the legal regulations in force in the countries under study. The identified classifiers have a legal character, as they were derived based on the provisions of legal acts regulating issues related to land use. The basic classifiers distinguished for land use categories in Poland are presented in

Table 1. Basic classifiers for land use classification.

No.	Land Use Class	Basic Classifiers for Land Use Classification
1	Residential Areas	Land not classified as agricultural Land occupied by residential buildings Land occupied by buildings functionally related to residential buildings Land between buildings functionally related to residential buildings
2	Industrial Areas	Land built up with industrial buildings Land built up with warehouse buildings Land built up with buildings functionally related to industrial buildings Land built up with buildings functionally related to warehouses Land between buildings functionally related to industrial or warehouse buildings Land occupied by transport and repair bases Transformer stations Above-ground pipelines, collectors, and water supply systems Heaps Landfills Water intakes
3	Other Built-up Areas	Land occupied by buildings other than residential Land occupied by buildings other than industrial Land occupied by buildings other than warehouses Structures or facilities related to buildings other than residential, industrial, or warehouse buildings Land located between buildings, structures, and facilities Land occupied by active cemeteries Land occupied by inactive cemeteries Animal burial sites
4	Urbanized Unbuilt or Under-construction Areas	Land where construction has started but not been completed Land excluded from agricultural or forestry production When determining the contours of urbanized unbuilt or under-construction areas, the provisions of the decision excluding the land from agricultural or forestry production are considered
5	Recreational and Leisure Areas	Land of holiday resorts Children’s playgrounds Beaches Landscaped parks Squares Green areas outside street lanes Historic areas such as castle ruins, strongholds, burial mounds, natural monuments Sports areas such as stadiums, sports fields, ski jumps, toboggan runs, shooting ranges, swimming areas, golf courses Entertainment areas such as amusement parks, funfairs Zoos Botanical gardens Uncultivated green areas not classified as forests or afforested and shrubby lands Family allotment gardens
6	Mining Areas	Land occupied by active open-pit mines where mineral extraction occurs Excavations after mineral extraction Sinkholes and land affected by mining activity
7	Roads	Land under the road corridors of public and internal roads
8	Railway Areas	Land occupied by structures and other facilities intended for the operation and service of railway traffic, transport of people or goods, or maintenance: railway lines, sidings with infrastructure as part of them, stations, ramps, warehouses, etc.
9	Other Transport Areas	Airports Structures and facilities serving air transport Harbor facilities, harbors, structures, and facilities serving water transport Structures and facilities for cable railways Tramway tracks outside street and road lanes, as well as objects and facilities related to urban transport Organized parking lots outside state forests, bus stations Water protection embankments adapted for vehicular traffic
10	Land Designated for Public Roads or Railways	Land owned by the State Treasury or local government units, allocated for public roads or railway lines based on administrative decisions

.

As part of this study, all land use classes related to urbanized areas and their definitions contained in legal acts regulating real estate cadastre were analyzed.

3. Examination of Records in Cadastral Registers

3.1. Land Use in Austria

In Austria, the definition of land use does not link built-up areas to the functional type of the building, whether residential or non-residential. This connection is also absent in the classification of “buildings”, which in Austria includes permanent structures. The country registers land located between buildings that are functionally related to residential buildings. Such areas are classified as land use—paved surfaces strictly associated with buildings as defined in the Verordnung des Bundesministers für Wirtschaft, Familie und Jugend über die Angabe und Definition der Benützungsarten und Nutzungen im Grenzkataster, BGBl. II Nr. 116/2010 [39].

A separate land use class in Austria includes gardens, which encompass home gardens and decorative gardens linked to buildings, as well as plots or areas within housing estates. Among other land use categories, Austria distinguishes “traffic infrastructure” as a specific classification, which includes road networks such as highways, streets, squares, and areas adjacent to roads. Additionally, railway transport infrastructure is registered as a distinct land use category, covering areas dedicated to railway operations.

Another separate land use class consists of areas including side ditches, embankments, protective strips, and green areas between railway tracks, as well as green belts that are not classified as forests. Austria also registers “parking areas” as part of the “other land uses” category, covering paved areas intended for vehicle movement.

As a separate land use class under “other land uses”, Austria registers “business activity areas”, which include industrial and commercial lands. The classification of industrial areas has been further detailed to include:

• Storage areas, understood as land occupied by warehouse buildings.
• Business premises.
• Parking lots at shopping centers, recreational facilities, and other parking areas.
• Harbor facilities.
• Airport facilities.
• Waste disposal sites.

Another registered land use class is “business activity areas” associated with agricultural operations, including storage buildings and silos. However, this category has been excluded from this study as it is functionally linked to agricultural land use. In Austria, within the land use classification, heaps and landfills are categorized separately, including surface areas for material recovery and permanent storage of mining waste from various extraction processes.

Within the recreational areas category, Austria registers non-agricultural artificial recreational lands such as parks, sports fields, outdoor swimming pools, and golf courses. Additionally, cemeteries are recorded as a separate land use class. Austria also registers rocky and gravel-covered areas that lack vegetation.

Areas classified as vegetation-covered surfaces, mainly in high mountains, as well as glaciers, were excluded from this study. These land use types are characteristic of Austria due to its geographical location.

3.2. Germany—State of Brandenburg

In the land use class of built-up and undeveloped areas, the definition of residential areas explicitly states that the surface must be used exclusively or predominantly for residential purposes. This class is further detailed into areas of residential development used for single-family housing construction and a class in which the area representing housing estates, i.e., multi-family housing, is registered. In built-up and undeveloped areas, residential areas have also been distinguished, including lands not classified under the above land use classes.

Another land use class is industrial and commercial land, where industrial enterprises, commercial establishments, and other commercial areas are located. This class is further detailed into industry and commerce, and a separate class is registered as warehouse space, understood as an area where economic goods are stored, both inside and outside buildings. Additionally, shipyards are registered as separate use, understood as areas with buildings and other facilities intended for the construction or repair of ships.

A separate land use class comprises trade and services, used as an area where buildings predominantly house commercial and/or service activities. This class is further detailed into the registration of areas strictly related to trade, exhibitions, fairs, and horticulture.

In Germany, in the state of Brandenburg, a separate class consists of public utility facilities, used as an area primarily containing devices and buildings serving the general public for the supply of electricity, heat, and water. This class is then further detailed into six categories of facilities:

• Water supply system.
• Nuclear power plant.
• Power system using solar energy.
• Power system using wind energy.
• Power system—combustion.
• Supply facility—coal.

Additionally, land use classes related to areas containing facilities for the extraction of raw materials and energy sources are registered. This class is further detailed into two categories: an area with facilities for extracting crude oil, a liquid and flammable mixture of hydrocarbons, and an area with equipment for extracting natural gas, a flammable natural gas found in the earth’s crust.

Germany also distinguishes a water supply class, understood as an area with buildings and other facilities used for water extraction and/or purification (drinking water), and a power plant class, representing an area with buildings and other facilities used for electricity generation. This class is further detailed into:

• Hydroelectric power plant.
• Nuclear power plant.
• Power plant using solar energy.
• Wind power plant.
• Power plant using combustion.
• Coal-fired power plant.

In Germany, a separate land use class, the substation, includes areas with structures and other facilities serving to transform electricity to a different voltage level. Also, refinery and heating plant classes are distinguished. The heating plant class is further detailed into four categories:

• Thermal power plant—nuclear power plant.
• Heating installation using solar energy.
• Heating installation using combustion.
• Coal-fired heating plant.

Another class is the area used for waste disposal. This area primarily includes facilities and buildings for recycling, wastewater treatment, and solid waste disposal. This registration is further detailed into wastewater treatment plant areas—wastewater treatment facility and facilities for waste processing—waste processing plants, along with two separate classes where landfills, both above and underground, are registered.

In Germany, a class has been distinguished for registering commercial and industrial parking lots. Additionally, spoil heaps are recorded, i.e., areas used for the long-term storage of materials.

Another land use class includes areas used for the extraction of underground mineral resources and areas where mining operations have been discontinued.

Germany has a highly detailed registration of areas related to open-pit mining, linked to areas where soil material is extracted. Open-pit mines are separately registered depending on the type of extracted material. The open-pit mine, pit, and quarry class distinguishes up to 22 different types of areas recorded within this land use class. Classification related to the type of extracted material is connected to the country’s geographic location and natural resources.

In Germany, a separate class is registered for areas with a special functional nature. This class is further detailed into 12 categories of facilities, such as:

• An area of special functional nature, including “open” development in terms of how individual buildings are used in this area.
• Special usage area, where building development exceeds 50% of the plot.
• Public tasks and society.
• Administration.
• Education and scientific research.
• Culture.
• Religious institutions.
• Health, spa.
• Community, referring to an area mainly containing social buildings such as kindergartens, youth and senior centers, shelters, and facilities for the homeless.
• Security and order.
• Areas containing publishing houses, radio, film studios, television, and areas used for communication.
• Historical complex.

A separate class consists of an area of special functional nature, in which lands not included in the above classes are registered.

Another land use class registered in Germany is the class of sports, recreation, and leisure areas, which are related to both built-up and undeveloped areas. These areas are designated for sports, recreation, or leisure activities. This class is further detailed into a sports facility, representing areas containing buildings and equipment designed for professional sports and spectators. The sports facility class is further divided into golf course facilities, which are associated with buildings and objects used for playing golf.

Another class includes areas designated for recreational facilities characterized as areas containing buildings and facilities primarily serving recreational purposes or for showcasing animals. Within recreational facilities, Germany additionally registers safari parks or wildlife parks, zoos, amusement parks, open-air theaters, open-air museums, drive-in cinemas, and outdoor cinemas. Additionally, a class is distinguished for areas used for flying model aircraft.

Germany also registers a recreational area class, further detailed into weekend and holiday home zones, swimming pools, and campsites.

Another distinct class in Germany is the green area class, which constitutes a space covered with trees, shrubs, lawns, flowerbeds, and pathways, primarily intended for relaxation and beautification of the urban landscape. Within the green areas class, park areas are distinguished as developed green spaces serving representative and recreational functions, as well as allotment garden areas consisting of a set of garden plots managed and leased by associations, primarily for recreational and leisure purposes. A separate class consists of sports, recreation, and leisure areas that include lands not classified under the above classes.

Cemetery-designated areas are also distinguished, representing places where the deceased were or are buried unless it would be more appropriate to classify the area as green space. In this case, a cemetery class is distinguished, in which areas used as cemeteries but not classified under that class are registered. Furthermore, in Germany, a land use class called areas associated with road traffic is also registered, referring to land that does not form part of the carriageway but is functionally related to road traffic. Another registered class is pathway land, which designates areas intended for riding and/or walking, including drainage ditches and shoulders adjacent to the paths. Also identified are areas designated as squares, which represent transport-related urban spaces or flat, paved or unpaved areas used for specific purposes, such as facilitating road traffic, marketplaces, or public events.

The class of areas designated as squares is further detailed by the subclass of pedestrian zones, which are areas intended primarily for pedestrian traffic, where public transport, delivery vehicles, or bicycle traffic may be exceptionally permitted. Additionally, there is a separate class for parking areas, designated for the temporary parking of vehicles; a class for rest areas; and a class for truck rest or parking areas located along roads, consisting of buildings and facilities that provide accommodation and rest for travelers. Furthermore, a class for festival grounds is distinguished, referring to areas where temporary festival events take place.

Another class includes areas designated for railway traffic, which encompass the essential areas required for railway operations as well as built-up and undeveloped land used for railway purposes. This class is further detailed by the subclass of areas associated with railway traffic, referring to land that is not part of the track system but is intended for railway-related use. A separate class is defined for railway transport, which registers areas used for railway purposes but not classified under the aforementioned categories.

Germany also registers land used for air traffic, which includes built-up areas and accompanying open spaces that serve exclusively or primarily for aviation purposes. This class is further subdivided into seven categories:

• International airport
• Regional airport
• Special airport
• Commercial airport
• Special landing site
• Helipad
• Gliding site

A separate class is designated for aviation-related areas, which registers land used for aviation purposes but not classified under the above-mentioned classes. Another class includes areas designated for navigation traffic, consisting of built-up areas and associated open spaces used exclusively or primarily for navigation purposes. This class is further detailed by the registration of port facilities, which are areas within the port that are not covered by water and are used exclusively for port operations, as well as a separate class for locks. Additionally, there is a distinct class for navigation traffic that registers areas used for navigation purposes but not included in the previously defined land use classes.

Finally, mixed-use areas have been excluded from this study, as these areas concern land where a dominant use cannot be determined, meaning that the land’s utilization cannot be clearly defined.

4. Results

4.1. Results of the Comparison of Land Use Registration in Poland with Land Use in Austria and the Brandenburg Region of Germany

This study of the classification details of land use related to urbanized areas revealed that Poland has 52 land use classifications, Austria has 20, and the most detailed classification system exists in the Brandenburg region of Germany, with 126 land use classes. The results of the land use classification details are presented in Figure 1.

Classes and classifiers that are not explicitly distinguished in Poland, but are identified in the analyzed classifications, are usually included in Poland under other built-up areas, recreational and leisure areas, or industrial areas. Particular attention should be paid to areas with a specific functional nature, which in Poland are included under other built-up areas or recreational-leisure areas. In contrast, in Brandenburg, such areas function as separate land use classes.

This study showed that the classification of land use in Austria, Germany, and Poland does not have the same level of detail. Classes and classifiers distinguished in Austria or Germany are not distinguished in Poland, which does not mean that such areas are not registered. A comparison of land use classifications in Poland and Germany is presented in

Table A1. Comparison of land use classifications of Poland and Germany.

No.	Germany	Poland
1	Residential area	Residential areas
2	Single-family housing
3	Multi-family housing
4	Residential area associated with housing zones
5	Industrial-commercial areas	Industrial areas
6	Industry and commerce
7	Storage space
8	Shipyard
9	Trade and services	Other built-up areas
10	Trade
11	Exhibition, fairs
12	Horticulture
13	Public utility supplying electricity, heat, and water	Industrial areas
14	Water supply system
15	Nuclear power plant
16	Power system using solar energy
17	Power system using wind
18	Power system—combustion
19	Supply facility—coal
20	Facilities for extraction of raw materials and energy sources	Extractive land uses
21	Extraction—crude oil
22	Extraction—natural gas
23	Water supply	Industrial areas
24	Power plant
25	Hydroelectric power plant
26	Nuclear power plant
27	Power plant using solar energy
28	Wind power plant
29	Power plant using combustion
30	Coal-fired power plant
31	Substation
32	Refinery
33	Heating plant
34	Thermal power plant—nuclear power plant
35	Heating installation using solar energy
36	Heating installation using combustion
37	Coal-fired heating plant
38	Waste disposal
39	Wastewater treatment plant
40	Waste processing facility
41	Landfill (above ground)	Industrial area. No specification whether the landfill is above or below ground.
42	Landfill (underground)
43	Industrial and commercial parking areas	Other built-up areas
44	Spoil heap	Industrial areas
45	Underground mine	Industrial areas, but since the area concerns post-extraction sites, it may also be classified as extractive land use.
46	Mining operation—decommissioned
47	Open-pit mine, pit, quarry
48	Open-pit mine, pit, quarry—clay
49	Open-pit mine, pit, quarry—clay—decommissioned, abandoned
50	Open-pit mining, mine, quarry—clay
51	Open-pit mining, mine, quarry—clay Inactive, closed, abandoned
52	Open-pit mine, pit, quarry—sand
53	Open-pit mine, pit, quarry—sand—decommissioned, abandoned
54	Open-pit mine, pit, quarry—gravel, gravelly sand
55	Open-pit mine, pit, quarry—gravel, gravel sand—decommissioned, abandoned
56	Open-pit mine, pit, quarry—quartz sand
57	Open-pit mine, pit, quarry—quartz sand—decommissioned, abandoned
58	Open-pit mine, pit, quarry—limestone
59	Open-pit mine, pit, quarry—limestone—decommissioned, abandoned
60	Open-pit mine, excavation, quarry—greywacke
61	Open-pit mine, excavation, quarry—greywacke—decommissioned, abandoned
62	Open-pit mine, excavation, quarry—peat
63	Open-pit mine, excavation, quarry—peat Inactive, decommissioned, abandoned
64	Open-pit mine, excavation, quarry—lignite
65	Open-pit mining, mine, quarry—lignite—inactive, closed, abandoned
66	Open-pit mine, excavation, quarry—areas not included in the above classes
67	Area with special functional characteristics	Industrial areas, other built-up areas, miscellaneous areas
68	Area with special functional characteristics—open space
69	Area with special land use characteristics—densely built-up space
70	Public and societal functions	Other built-up areas
71	Administration
72	Education and research
73	Culture
74	Religious institution
75	Safety and public order
76	Health, spa	Other built-up areas or recreational areas
77	Community	Other built-up areas
78	Media and communication
79	Historic complex	Residential areas or other built-up areas or industrial areas or recreational areas
80	Public and societal functions	Miscellaneous areas
81	Public and societal functions	Recreational areas
82	Sports facility	Other built-up areas or recreational areas
83	Golf course	Recreational areas
84	Recreational facility
85	ZOO
86	Safari park or wildlife park
87	Amusement park
88	Open-air theater
89	Heritage park (skansen)
90	Drive-in cinema, outdoor cinema
91	Model aircraft flying area	Other transport areas, miscellaneous areas
92	Recreational area	Recreational areas
93	Weekend and holiday home area
94	Swimming pools
95	Campground
96	Green area
97	Park
98	Allotment gardens
99	Sports, leisure, and recreation area—areas not classified under the above categories
100	A cemetery is defined as a plot of land that is or was used for burials, unless it would be more appropriate to classify it as a green area.	Other built-up areas or recreational areas
101	Cemetery—area not classified in the above category	Other built-up areas
102	Road traffic	Roads
103	Area associated with road traffic
104	Path	Residential areas or roads
105	Square	Roads
106	Pedestrian zone
107	Parking space
108	Rest area
109	Rest area or truck stop
110	Festival grounds
111	Railway transport	Railway areas
112	Area accompanying rail traffic
113	Railway transport—areas not included in the above classes
114	Air traffic	Other transport areas
115	International airport
116	Regional airport
117	Special airport
118	Commercial airport
119	Special landing site
120	Helipad
121	Gliding area
122	Air traffic—areas not included in the above classes
123	Shipping traffic
124	Port facility (land area)
125	Lock (land area)
126	Shipping traffic—areas not included in the above classes

in Appendix A, while a comparison of land use classifications in Poland and Austria is presented in

Table A2. Comparison of land use classifications of Poland and Austria.

No.	Austria	Poland
1	Built-up Area	Residential Areas
2	Buildings
3	Paved surfaces directly related to buildings
4	Gardens
5	Road infrastructure	Transport areas—roads
6	Railway infrastructure	Transport areas—railway land
7	Side surfaces	Areas are integrated into adjacent land uses
8	Parking areas	Other transport areas
9	Business areas (industrial and commercial land)	Areas designated for commerce are classified under other built-up areas. For this study, Austrian industrial land is considered equivalent to industrial areas.
10	Storage areas	Industrial areas
11	Waste disposal sites
12	Company premises	Other built-up areas
13	Parking areas in shopping centers, recreational facilities, and other types of parking	Other transport areas
14	Port facilities
15	Airport facilities
16	Spoil heaps and landfill areas	Extractive land
17	Permanent storage areas for mining waste	Industrial areas, but since the area concerns post-mining land, it may also be classified as extractive land.
18	Recreational areas	Recreational or wooded/shrubby areas recorded as forest land use
19	Cemeteries	Other built-up areas
20	Rocky and gravel areas	Unused land

in Appendix B.

An example of functional differentiation in land use classification can be seen in residential areas registered in Poland and in the Bauflächen and Gärten areas registered in Austria. The provisions of the Regulation of the Minister of Development, Labor, and Technology on the Land and Building Register, dated 27 July 2021 in Poland [35], define residential areas as land not included in built-up agricultural land, as referred to in item 5, and as follows:

• occupied by residential buildings;
• occupied by utility and technical buildings functionally related to the residential buildings referred to in point 1, as well as installations, in particular courtyards, driveways, walkways, home playgrounds and recreational areas, wells, tanks, overhead lines, sewage collection and treatment devices, waste bins, waste disposal sites, small architectural objects, fences, ponds, and rock gardens;
• located between or directly adjacent to the buildings and installations referred to in points 1 and 2 and not used for another purpose that would justify their classification under a different land use group, including areas occupied by lawns, flower beds, flower gardens, and vegetable gardens [35].

However, the provisions of the Verordnung des Bundesministers für Wirtschaft, Familie und Jugend über die Angabe und Definition der Benützungsarten und Nutzungen im Grenzkataster, BGBl. II Nr. 116/2010 [39], indicate that within “Bauflächen” we distinguish Gebäude, which are defined as “baulich genutzte Flächen und solche, die in ihrer überwiegenden Nutzung diesen dienen. Bauflächen werden stets gesondert ausgewiesen und nicht einer der anderen Benützungsarten zugerechnet”. In contrast, Gebäudenebenflächen are “befestigte Flächen in Verbindung mit Gebäuden (Innenhöfe, Terrassen, kleine Vorplätze usw.).” A separate land use class is “Gärten”, which are defined as “Haus-, Zier- und Vorgärten in Verbindung mit Gebäuden, sowie Kleingärten oder im Siedlungsgebiet liegende Flächen, die Bebauungsabsicht erkennen lassen.”.

From the comparison of the above provisions, it follows that areas classified as gardens in Austria are classified as residential areas in Poland. However, in Austria, they constitute a separate land use class. This represents a significant discrepancy between the land use classifications under study. The assignment of land use classes in the examined countries to the land use registration system in Poland is shown in

Table 2. Comparison of land use registration in Austria with land uses registered in Poland.

Austria	Poland
Built-up area Buildings Paved surfaces directly associated with buildings Gardens	Residential areas
Road traffic infrastructure	Transport areas—roads
Railway transport infrastructure	Transport areas—railway land
Side areas	Areas are included as part of adjacent land uses
Parking spaces	Other transport areas
Activity areas (industrial and commercial land)	There is no separate classifier for land designated for commercial use. Instead, the classifier “industrial land” is used. Land designated for commercial purposes is registered under other built-up areas. However, for the purposes of this study, it was assumed that industrial areas registered in Austria are equivalent to industrial areas.
Storage areas Waste disposal sites	Industrial areas
Company premises	These are not distinguished as a separate classifier. Land used in this way is included under other built-up areas.
Parking lots at shopping centers, recreational facilities, and other types of parking areas Port facilities Airport facilities	Other transport areas
Heap and landfill surfaces	Extractive land use
Areas for permanent storage of mining waste	There is no specific classifier for this category. Land used as spoil heaps is classified as industrial land, but since it concerns post-mining areas, it may also be included under extractive land use.
Recreational areas	Recreational areas or wooded and bush-covered areas are registered under forest land use.
Cemeteries	Other built-up areas
Rocky and gravel area Buildings	Wasteland

and

Table 3. Comparison of land use registration in Germany (State of Brandenburg) with land uses registered in Poland.

Germany	Poland
Areas with a Special Functional Nature
Areas with a special functional nature—open space Areas with a special functional use—densely built-up space, the development creates continuous fronts	Industrial areas, other built-up areas, miscellaneous areas
Public and community services—Other built-up areas Administration Education and research Culture Religious institutions Safety and public order	Public and community services—Other built-up areas
Health, spa services	Other built-up areas or recreational areas
Community Media and communication	Other built-up areas
Historical areas	Residential areas or other built-up areas or industrial areas or recreational areas
Area with a special functional nature—land not classified under the above categories	Miscellaneous areas

.

The classes:

• Area of special functional nature—open space
• Area of special functional use—densely built-up space, the development creates continuous fronts

Were excluded from this study, as their identification is not dependent on land use but rather on the invasiveness of the development and development potential.

This study of land use classes with distinct classifiers revealed that, in particular, the object classes identified in areas of special functional nature are poorly recognized in land use registration in Poland. In Poland, no classifiers have been established to characterize land used in this way.

4.2. Proposal for Changes

The study on how different land areas are classified in Austria, Poland, and Germany allowed for the proposal of a new land use class in the current classification system in Poland.

It is proposed to create a new land use class, namely an area of special functional nature, on which buildings and/or facilities will be located for the following purposes:

(a)

Administration, i.e., areas where mainly public administration buildings are located, such as town halls, courts, or district offices;

(b)

Education and scientific research, i.e., areas where mainly buildings such as schools, universities, and research institutes are located;

(c)

Culture, i.e., areas where buildings and facilities are primarily used for cultural purposes, such as concert halls, museums, libraries, theaters, cinemas, and radio and television headquarters;

(d)

Religious institutions;

(e)

Healthcare, i.e., areas where mainly healthcare buildings are located, such as hospitals, clinics, treatment centers, sanatoriums, health resorts, and nursing homes;

(f)

Social services, i.e., areas where mainly social buildings are located, such as social welfare homes, hospices, kindergartens, youth and senior facilities, centers for foreigners, and homeless shelters;

(g)

Public safety and order, i.e., areas where mainly police, fire departments, border guards, customs, and tax services are located, as well as military areas and correctional institutions.

It is not proposed to separate media and communication as a distinct classifier, as these areas would be included under the broader category of cultural land uses.

One of the conditions for classifying land as an area of a special functional nature would be the type of ownership, i.e., the land must be owned by the State Treasury or local government units.

The currently functioning cadastral data model in Poland is defined under the Regulation of 27 July 2021 [33], and consists of a UML application schema, an object catalog, and an application schema in Geographic Markup Language (GML). The UML application schema for the data in the EGiB (Ewidencja Gruntów i Budynków—Land and Buildings Registry) includes diagrams for General Object, Inheritance, Subject Matter Data, Entity Data, JR Grouping and Entities, Shares, Entity Address, Property Address, Boundary Point, Legal Basis, and Graphic Presentation.

To register an additional land use class, it would be appropriate to extend the existing cadastral data model by adding a new class of objects that includes the land use category “area of special functional nature”. This class would be characterized by EGB_OFU, but it would not be associated with EGB_OZK and EGB_OZU. EGB_OZU represents land use types subject to soil classification. The quality classes that can be assigned to EGB_OZU are defined by EGB_OZK. In light of the introduced change, the new land use type will not be subject to soil classification, which directly means that it is not linked to either EGB_OZU or EGB_OZK. The new class will be recorded only in EGB_OFU, that is, within the group of land use types not subject to soil classification. The article includes a fragment of Diagram 3 (Figure 2) related to the plot and its corresponding land use.

Figure 2 shows the relationships between the various subject matter data. Based on the analysis described in Section 3, changes in the UML schema are proposed and presented in Figure 3. The proposed change to introduce the new land use class does not affect the main Diagram 3, Subject Matter Data, but only the Enumeration presented in Figure 3.

The new Enumeration element in Figure 3 “obszarOSpecjalnymCharakterzeFunkcjonalnym”: is a proposal to extend the cadastral model with a new class of land uses.

The introduction of the proposed changes regarding the registration of a new land use class would represent the first step in identifying land designated by legal regulations for exemption from property tax. The analysis of land properties in the town of Kamień Pomorski (a town located in north-western Poland) showed that, following the introduction of the proposed class, the classification of 1186 parcels of land would be changed. These parcels cover an area of 2,339,340 m², which represents 26% of all parcels and 15% of the town’s total area, respectively.

5. Discussion

A comparative analysis of land use registration has shown that the level of detail in land use classification varies greatly across the studied countries. In Austria and Germany (Brandenburg), certain land use classes and classifications that are not distinguished in Poland are typically included in other categories, such as built-up areas, recreational areas, or industrial zones. As a result, these areas are often poorly identifiable in the real estate cadastre.

The extension of the cadastral model to include a new land use class will constitute the first step in creating a multipurpose cadastre that takes the tax system into account. The proposed change would affect the classification of areas owned by the State Treasury or local government units, assigning them to specific functional areas that were previously categorized under general built-up areas. An example of this change would be the inclusion of land used for higher education institutions in the new classification (Figure 4).

Updating and incorporating these criteria into the functioning real estate cadastre will require changes to the existing legal regulations governing the cadastral system. Additionally, amendments to public records, such as the cadastre, will need to be introduced as part of ongoing updates or modernization of the land and building registry.

6. Conclusions

This article presents an original extension of the national land use classification within the cadastre. The proposed addition of a new land use class aims to connect the tax system with land and building records, facilitating the identification of taxable land.

An extension of the UML application schema has been proposed to include an additional class of land use and land cover objects, namely the Area of Special Functional Nature. This proposal is based on studies of land use registration in Austria and Germany, specifically in Brandenburg. It is important to emphasize that land use data in the cadastre is continuously updated, particularly through geodetic surveys conducted directly in the field, ensuring its reliability and accuracy. At first glance, the operation of a real estate taxation system should not pose significant theoretical or practical difficulties. However, in reality, the situation is more complex. The proposed changes involving the extension of the cadastral model of the Land and Building Register in Poland with regard to land use registration may serve as a first step in developing a multipurpose real estate cadastre that incorporates the tax system. Expanding the cadastral model to include a new land use class will affect, among other things, the legal system—specifically, the provisions in legal acts concerning the types and definitions of land use. The implementation of changes to the data contained in the new cadastral model may be carried out through ongoing updates of the cadastral records or through the modernization of the Land and Building Register. The next stage of the research will involve conducting pilot studies in three urban agglomerations and proposing new classifiers to identify a new class of areas with a specific functional character.