Three dates are often confused in property division: the date the property was acquired, the date the regime ended and the date on which the monetary value is determined. They answer separate questions. Even if an expert report uses correct figures, the result may be wrong if it is based on the wrong date.
The Difference Between Existing Property and Property Disposed Of
For acquired property that exists at the end of the regime, the situation on that date and the market value at the time of liquidation are taken into account together. For transfers to be added back in the calculation, there is the special rule of Article 235; for property disposed of in a share in increased value, there is the equitable provision of Article 227. A single valuation date should not be applied to all events. [1]
Why Are Cost and Market Value Separated?
Updating the construction cost of a villa may not produce the same result as the villa’s value in the sales market. This distinction was emphasized in the decision of the 2nd Civil Chamber of the Court of Cassation (Yargıtay 2. Hukuk Dairesi) dated April 22, 2025, E. 2024/5715, K. 2025/4215. In addition, the failure to evaluate earlier payment documents was also a ground for reversal. The decision requires not merely requesting a high figure but the correct method and a check for duplicate payment. [3]
When Is an Objection to the Report Made?
Under Article 281 of the Code of Civil Procedure, within two weeks from notification, the completion of deficiencies, an explanation or a new expert may be requested. In cases requiring special technical work, if an application is made again within this period, an additional period of at most two weeks may be granted once only. The additional period does not arise automatically. [2]
How Is an Effective Objection Written?
In the objection, the page of the report, the data used, the reason for the error and the correction sought should be shown side by side. Instead of saying “we do not accept the report,” the wrong title share, the outdated comparable (emsal), the confused principal or the repeated debt should be made concrete. The comparability of comparable properties in terms of location, character and date should also be explained.
Is a New Report Always Needed?
If the deficiency can be remedied with a supplementary report, this route may be sufficient at first. If the field of expertise was wrongly chosen or the basic method is flawed, a new examination may be required. The judge is not bound by the expert’s opinion; legal characterization and being bound by the claim are the court’s task. The expert should not be asked to determine the entire legal outcome.
What Should Be Checked in the Expert Report?
- Are the start of the regime and the cut-off date correct?
- Has the source of acquisition of each property been shown separately?
- Have the proof of the personal property claim and the substitution chain been assessed?
- Have the loan instalments been separated by period and source?
- Are the value to be added back and equalization in the correct order?
- As of which date have the debts been taken into account?
- Have the date of physical character and the valuation date been separated?
- Has the appropriate valuation method been chosen for the company?
- Has the same contribution been counted twice?
- Have the mutual residual values been offset (mahsup)?
- Has a calculation been made for property or a claim outside the action?
- Have the start and type of interest been left to the court’s legal discretion?
Objecting to the bottom-line figure of the report is not sufficient. Erroneous data, missing records, wrong legal assumptions and mathematical errors should be shown separately. The expert cannot make a legal characterization; the judge must supervise the expert’s calculation and form a reasoned judgment.
As of Which Date Is the Valuation Made?
Article 232 of the Turkish Civil Code is based on market value; Article 235 is based on valuation at the time of liquidation. Even so, for values to be added back, transferred property, companies and immovable property whose physical character has changed, the question of the situation on which date is to be multiplied by the value on which date requires special examination.
The decision of the 8th Civil Chamber of the Court of Cassation (Yargıtay 8. Hukuk Dairesi) dated November 22, 2016, E. 2015/7311, K. 2016/15935 developed a practice that, for property transferred before the property regime ended, the market value on the date of the liquidation decision is determined taking into account the character and features at the date of transfer. This approach should be explained together with the wording of Article 235 of the Turkish Civil Code and the discussions in the doctrine; it should not be applied to every file like a one-sentence formula.
Choosing the valuation method and determining the valuation date are separate questions. The study by Abdulhamid Onuş discusses this distinction with the law, court decisions and the views in the doctrine. Special provisions such as the agricultural holding exception should be kept apart from the general market value rule. [5]
Frequently Asked Questions
How Are the Market Value, Legal Status and Encumbrances of a Property Treated in the Calculation?
Existing property is valued at its market value at the time of liquidation, on the basis of its legal and physical condition on the date the regime ended. The actual effect of a mortgage, usufruct or right of habitation is examined; not every entry is an automatic deduction at its nominal amount. Later personal investment and the general market increase should be separated. For agricultural holdings, the special income value provisions of the law are also taken into account separately.
In Which Calculation Does the Increase in Value Between the Divorce Date and the Decision Date Matter?
For existing acquired property, the rule of value at the liquidation date means that the general market change occurring during the proceedings matters in the calculation. By contrast, new construction or investment made after the regime with a personal source is not shared in the same way. The cause of the increase in value and the condition of the property at the end of the regime must be determined. If the expert report has become outdated, a new valuation may be required.
Related Articles
- How Is Property Divided in Divorce? Guide to Property Regime Actions
- How Is a Home Bought with a Loan Divided in Divorce? Down Payment, Instalments and Title Share
- How Is a Participation Claim Calculated? Debts, Equalization and Residual Value
- How Are Assets Investigated in a Property Division Action? Bank, Land Registry and Other Evidence
This article is for general legal information. In a specific dispute, the dates of the events, the documents, the type of claim and the time limits are assessed together.
Sources and legal bases
- Law No. 4721, Turkish Civil Code (Türk Medeni Kanunu)
- Law No. 6100, Code of Civil Procedure (Hukuk Muhakemeleri Kanunu)
- Court of Cassation, 2nd Civil Chamber (Yargıtay 2. Hukuk Dairesi), E. 2024/5715, K. 2025/4215, April 22, 2025
- Court of Cassation, 8th Civil Chamber (Yargıtay 8. Hukuk Dairesi), E. 2015/7311, K. 2016/15935, November 22, 2016
- Valuation Method and Timing in the Liquidation of the Regime of Participation in Acquired Property (Edinilmiş Mallara Katılma Rejiminin Tasfiyesinde Değer Biçme Yöntemi ve Zamanı)