%0 Journal Article %T Local Government Units in the New Perspective Related to the Dissolution of the Right of Perpetual Usufruct on Land Built with Singleand Multi-Dwelling Buildings as Exemplified by the Municipality of Kraków %A Kuryśko, Zofia %J Public Administration Yearbook %V 2019 %R 10.4467/24497800RAP.19.002.11465 %N 2019 (5) %P 20-39 %K real estate law, perpetual usufruct, district property %@ 2449-7797 %D 2019 %U https://ejournals.eu/en/journal/rocznik-administracji-publicznej/article/jednostki-samorzadu-terytorialnego-w-nowej-perspektywie-zwiazanej-z-likwidacja-prawa-uzytkowania-wieczystego-na-gruntach-zabudowanych-budynkami-jedno-i-wielomieszkaniowymi-na-przykladzie-gminy-miejskiej-krakow %X The purpose of this study is to identify legal problems related to the application by local government entities of the provisions of the new Act of 20 July 2018 on the transformation of the right of perpetual usufruct of land built for housing purposes into the ownership right of such land (OJ of 2018, item 1716, as amended). When implementing these provisions, Local Government units are struggling with the problem of their interpretation as well as keeping the deadlines contained therein. Market aspects of the dissolution of the right of perpetual usufruct are presented, including those related to the absence of possibility in the real estate management process to establish the right of use on land of local government units for future housing development. The significance of these provisions for entrepreneurs, who were granted de minimis public aid when transforming the perpetual usufruct of land into property is analysed. The example of Kraków Municipality shows the financial effects of the provisions of the Act, indicating the scale of limiting the annual income generated for the budget of local government units. Also discussed are possible discounts for the annual and one-off payment for transforming perpetual usufruct into ownership and their impact on the budgets of local government units.