The following shall not be payers of property tax for individuals:

1.    Heroes of the Soviet Union, Heroes of Socialist Labor, persons awarded the titles "Khalyk Kaharmany", "Kazakhstannyn Enbek Eri", awarded the Order of Glory of three degrees and the Order of "Otan" – within the limit of 1000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, of the total value of all taxable items specified in subparagraph 1) of Article 599 of the Tax Code;

2.    veterans of the Great Patriotic War, veterans equalized in benefits to veterans of the Great Patriotic War, and combat veterans in the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and faultless military service in the rear during the Great Patriotic War, as well as persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for selfless labor and faultless military service in the rear during the Great Patriotic War, persons with disabilities with respect to:

• land plots occupied by housing facilities, including outbuildings and structures attached thereto;
• adjacent land plots;
• land plots provided for personal farming (subsidiary plots), gardening, and dacha construction, including land occupied by buildings;
• land plots occupied by garages;

within the limit of 1500 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, of the total value of all taxable items specified in subparagraph 1) of Article 599 of the Tax Code;

3.    orphans and children left without parental care, for the period until they reach 18 years of age, with respect to:

• land plots occupied by housing facilities, including outbuildings and structures attached thereto;
• adjacent land plots;
• land plots provided for personal farming (subsidiary plots), gardening, and dacha construction, including land occupied by buildings;
• land plots occupied by garages;
• taxable items specified in subparagraph 1) of Article 599 of this Code;

4.    one of the parents of a person with a disability since childhood, or a child with a disability, with respect to:

• land plots occupied by housing facilities, including outbuildings and structures attached thereto;
• adjacent land plots;
• land plots provided for personal farming (subsidiary plots), gardening, and dacha construction, including land occupied by buildings;
• land plots occupied by garages;

5.    mothers of large families awarded the title "Mother-Heroine", decorated with the "Altyn Alka" pendant, and senior citizens living separately, with respect to:

• land plots occupied by housing facilities, including outbuildings and structures attached thereto;
• adjacent land plots;

within the limit of 1000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, of the total value of all taxable items specified in subparagraph 1) of Article 599 of the Tax Code.

For the purposes of this Code, senior citizens living separately are defined as pensioners at whose registered legal address (place of residence) exclusively senior citizens are registered;

6.    individual entrepreneurs, with respect to taxable items used in entrepreneurial activity, excluding residential premises and other items for which the tax base is determined in accordance with Article 603 of this Code and the tax is assessed by tax authorities in accordance with Article 604 of the Tax Code;

7.    individuals who own an apartment (room), with respect to the owner's share of the apartment (room) in the land plot occupied by a multi-apartment residential building.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1286779?lang=ru