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From Veneto to Friuli Venezia Giulia: what has changed for owners of a home in Sappada, and for those who take up residence there

Sappada has been part of Friuli since 2017, but not everything has moved to Udine: the cadastre has, the land registers (property records) and the court have not. Here is what applies today to the owner of a second home, which offices deal with it, and what residence would change.

Checked on 31 October 202620 sources9 min read

Drone footage above Borgata Bach: the roofs of the hamlet, the meadow plain with its hay barns and the ski run beyond the Piave; the camera turns slowly west to Granvilla, below the ridges of the Terze.Real footage · Sappada
TriesteVillas, drone footage, spring 2026The basin seen from above Bach, from south to west: the plain still kept as meadow, the shaded slope with its forest and ski run, then Granvilla with the parish church and the Terze.

In brief

  • Sappada has been in Friuli Venezia Giulia, in the province of Udine, since 16 December 2017. Before that it was in the province of Belluno, in Veneto.1
  • Property taxes are the Region's. There is no IMU: there is ILIA, the regional property tax that replaced IMU. In Sappada, in 2026, the rate is 0.7% on the first non-main home owned in the region and 1.06% on the others.56
  • The cadastre is with the Agenzia delle Entrate, the tax agency, in Udine; the land registers, the court and the justice of the peace are still in Belluno.789
  • The fuel discount, the reduced ski pass and the first-home grants follow residence, not ownership: a second home does not qualify for them.151819
  • From 1 January 2027 the Province of Udine returns, and will be responsible for roads and for upper secondary school buildings.4

Since 16 December 2017, in the province of Udine

The law that moved Sappada has a single article. It detaches the municipality from Veneto and joins it to Friuli Venezia Giulia “within the Province of Udine”, and provides that in laws concerning Sappada, references to Veneto and to Belluno are to be read as replaced. It has been in force since 16 December 2017, almost ten years after the 2008 referendum, in which the yes votes were 860 out of 1,199 eligible voters.120

The Region then had to bring an entire municipality under its rules. It did so with a law of February 2018, which allowed twenty-four months to bring local rules into line and decided, subject by subject, from when the law of Friuli Venezia Giulia would apply.2

Since then the arrangement has changed twice more. Since 1 July 2020 the functions of the old province have been carried out by the Regional Decentralisation Body of Udine (Ente di decentramento regionale), and Sappada belongs to the Mountain Community of Carnia (Comunità di montagna della Carnia). And a regional law of July 2026 re-establishes the Provinces: the Province of Udine, with Sappada on its list of municipalities, takes over from the Decentralisation Body from 1 January 2027. It is responsible for roads and for upper secondary school buildings and, until its governing bodies are elected, it is run by a commissioner of the Region.34

The longer history, from 1852 to the referendum, is in the guide to Plodn.

Property taxes are regional

Since 1 January 2023 there has been no IMU in Friuli Venezia Giulia. In its place there is ILIA, the imposta locale immobiliare autonoma: the regional property tax that replaced IMU. It is paid by whoever owns the property, resident or not. Until 2022, owners in Sappada paid the State's IMU.56

The regional law sets the limits, and the municipality chooses within them. For 2026 Sappada decided as follows:56

ILIA in Sappada, year 2026
PropertyRate
Main residence of a resident, not luxuryexempt
First non-main residential building, notified to the Region0.7%
Every other dwelling, garages and cellars1.06%
Main residence, luxury (A/1, A/8, A/9)0.56%

Municipal council resolution no. 4 of 27 February 2026.6

Each person has only one “first building” in the whole region, and the reduced rate is not automatic: the building must be designated by an online notification to the Region by 30 June of the following year. Without it, the municipality applies the higher rate. The detail, with the calculations, is in the guide to costs and taxes.5

Which offices deal with a home in Sappada

Here the transfer is only half done, and it is the thing almost nobody knows.

The offices for a home in Sappada, today
WhatWhereSince when
Cadastre (cadastral records, floor plans)Agenzia delle Entrate (Revenue Agency), Udine provincial office – TerritorioAfter the transfer
Land registers (recorded deeds, mortgages)Agenzia delle Entrate, Belluno land registry office (servizio di pubblicità immobiliare)As before 2017
Court and justice of the peaceBelluno, under the Court of Appeal of VeniceAs before 2017
HealthcareAzienda sanitaria universitaria Friuli CentraleSince 2018; this health authority since 2020
Bodies above the municipalityMountain Community of Carnia; Regional Decentralisation Body of Udine, which becomes the Province from 2027After the transfer
Regional electionsTolmezzo constituencySince 2018

Agenzia delle Entrate, office pages; Ministry of Justice, map of judicial offices updated to 23 October 2026; regional laws 4/2018, 21/2019 and 7/2026.789234

The reason for the court is set out by Italy's Ministry of Justice: the territorial jurisdiction of the judicial offices was last fixed by a decree of 2014, and the Ministry's map, updated to 23 October 2026, still shows Belluno for Sappada.9

In practice: cadastral records (visure) and cadastral floor plans are requested from Udine, or online; searches of the land registers concern the Belluno office; and a court auction of a home in Sappada goes through the court in Belluno (Tribunale di Belluno). For those who buy through a notary nothing changes: it is the notary who knows where to look.789

Healthcare, for owners and for residents

Since 2018 Sappada has been part of the Friuli Venezia Giulia health service, and since 1 January 2020 it has come under the Azienda sanitaria universitaria Friuli Centrale, the local health authority.210

  • Out-of-hours doctor service (guardia medica). For Sappada it is based in Ovaro, which also covers Forni Avoltri, Prato Carnico, Rigolato and other municipalities in the valley. The number is 116117, from 8 pm to 8 am every day, and in the daytime on Saturdays, Sundays and public holidays.11
  • Those not resident in the region pay for the visit at the regional rate, unless they have their healthcare domicile and a chosen doctor in the district.12
  • A family doctor for longer stays. Non-residents can choose one on a temporary basis, for three months to a year, renewable.13
  • Hospitals. In the region the nearest is in Tolmezzo; in Veneto there is Pieve di Cadore.1114

One thing to know for the high season: the health authority's list shows only one tourist out-of-hours service, in Lignano, in summer. It lists none for Sappada.11

Building and roads: the rules of Friuli

For anyone renovating, the regional building code of Friuli Venezia Giulia (Codice regionale dell'edilizia) applies to applications started after 15 February 2018; seismic applications follow the regional law, and the municipality has had to bring its plans into line with the Region's rules. Anyone who finds a Veneto application in an old file should not be surprised: it is the date.2

The state and provincial roads in the area passed to the Region, which manages them through Friuli Venezia Giulia Strade. With the new Province, from 1 January 2027, the regional roads “of local interest” pass to it.24

If one day you take up residence

Many of the advantages of Friuli Venezia Giulia are real, but they require registered residence. With a second home you do not get them; with residence in Sappada, on their conditions, you do.

Second home or residence: what changes
ItemWith a second homeWith residence in Sappada
ILIA on the home0.7% or 1.06%Exempt on the main residence, if not luxury
Fuel discount at the pumpNo€0.39 per litre of petrol and €0.30 of diesel, until 31 December 2026; in the rest of the region €0.22 and €0.16
Adult day ski pass, 2026/27 season€55€28.50 for residents of Sappada or Forni Avoltri; €45 for other residents of the region
Regional first-home grantNo€15,500 for purchase, €17,500 for purchase with renovation; €4,500 more for those under thirty-six; ISEE (household means test) up to €30,000, purchase cost up to €200,000, residence to be kept for five years
Out-of-hours doctor servicePaid, unless you have a healthcare domicileFree, with a family doctor from the health authority

Fuel discount: values in force from 1 October 2026, hybrids €0.05 more. Ski pass: high season. Grant: amounts for wholly mountain municipalities.1516191812

Three details matter more than the figures. The fuel discount applies to vehicles entered in the Region's public motor vehicle registers. The first-home grant requires five years of residence in the region out of the last eight: those arriving from elsewhere do not qualify straight away, while those who lived in Sappada before 2017 count those years too. And applications for the grant join a queue: in October 2026 the Region had funded those submitted up to 30 June 2026.17182

Residence, moreover, is a fact and not a signature: whoever applies for it must really live in the home. Purchase taxes with the “first home” benefits are explained in the guide to costs and taxes.

What has not changed

  • How ownership is recorded. Cadastre and recording in the land registers, as in the rest of Italy: Sappada has never been in the land-book (tavolare) system, which in the region remains in Trieste, Gorizia and some municipalities of the province of Udine.
  • Plodarisch. The German-speaking community is protected by the regional law on German-speaking minorities, which since 2018 has applied to Sappada too.2
  • Old documents. Deeds and floor plans from before 2018 say “province of Belluno”: it is not a mistake, it is the date.

Today the postcode is 33012 and the telephone area code 0435.6

What we do

In the listings of the homes we handle we state the ILIA rate that applies and whether the property can count as the first building; before the preliminary contract we collect an up-to-date cadastral record and floor plan. If you are thinking of moving to Sappada, say so from the start: it changes the calculation of the purchase taxes, and we work it out with you and the notary.

If you own a home in Sappada and are thinking of selling or letting it, our written valuation also sets out the ILIA the house pays today and what a buyer who takes up residence would pay: nothing, if it becomes their main home and is not in a luxury category.

What we do not know yet

Whatever we have not yet read in a reliable source is written here, rather than passed off as certain.

  • How large the fuel discount will be from 1 January 2027: the resolution that raised it runs until the end of 2026, and we have not read a new one.
  • How the discount applies to someone who moves with a car registered in another region: the law speaks of vehicles entered in the Region's registers, and we have not verified the procedure.
  • Which roads in Sappada are regional roads of local interest, and so will pass to the Province in 2027: we have not read the resolution that lists them.
  • The IMU rates in Sappada between 2018 and 2022: we have not found the resolutions of those years.
  • Whether there will be a tourist out-of-hours doctor service in Sappada in the winter season: today the health authority's list does not show one, and it should be checked again before each season.

Frequently asked questions

Is Sappada in Veneto or in Friuli?

In Friuli Venezia Giulia, province of Udine, since 16 December 2017. Many maps and many websites are out of date. The land registers, the court and the justice of the peace remain in Belluno.

Why did Sappada move to Friuli?

The village asked for it, in the referendum of March 2008: 860 yes votes out of 1,199 eligible voters. Parliament passed the law in 2017. Sappada had been in the province of Udine until 1852.

With a second home, do I get the fuel discount or the residents' ski pass?

No. Both follow registered residence: the discount is for residents of Friuli Venezia Giulia, the reduced ski pass for residents of the region or, at the lowest rate, of Sappada and Forni Avoltri.

Do you pay IMU in Sappada?

Not any more: since 1 January 2023 there has been the Region's ILIA, the regional property tax that replaced IMU. For 2026 the municipality applies 0.7% to the first non-main building notified to the Region and 1.06% to other dwellings.

If I fall ill while I am in Sappada, whom do I contact?

For emergencies, 112. At night and on public holidays, the health authority's out-of-hours doctor service (guardia medica), on 116117, which for Sappada is based in Ovaro. Those not resident in the region pay for the visit at the regional rate.

Sources

Read on 31 October 2026. The numbers match the references in the text.

  1. Law no. 182 of 5 December 2017, “Distacco del comune di Sappada dalla regione Veneto e aggregazione alla regione Friuli-Venezia Giulia” (Gazzetta Ufficiale no. 292 of 15/12/2017)gazzettaufficiale.it
  2. Regione Friuli Venezia Giulia, Regional Law no. 4 of 9 February 2018: provisions for the aggregation of the municipality of Sappada/Plodnlexview-int.regione.fvg.it
  3. Regione Friuli Venezia Giulia, Regional Law no. 21 of 29 November 2019: Regional Decentralisation Bodies and Mountain Communitieslexview-int.regione.fvg.it
  4. Regione Friuli Venezia Giulia, Regional Law no. 7 of 14 July 2026: establishment of the Provinces (arts. 18, 35, 45, 46, 48)lexview-int.regione.fvg.it
  5. Regione Friuli Venezia Giulia, Regional Law no. 17 of 14 November 2022: autonomous local property tax (ILIA)lexview-int.regione.fvg.it
  6. Comune di Sappada/Plodn, Council resolution no. 4 of 27/02/2026: ILIA rates for 2026comune.sappada.ud.it
  7. Agenzia delle Entrate, Udine provincial directorate, ufficio provinciale – Territorio: territorial jurisdictionagenziaentrate.gov.it
  8. Agenzia delle Entrate, Belluno land registry office (servizio di pubblicità immobiliare): territorial jurisdictionagenziaentrate.gov.it
  9. Ministero della Giustizia, “Giustizia Map”, competent judicial offices by municipality (update of 23/10/2026)giustizia.it
  10. Regione Friuli Venezia Giulia, controlled bodies: Azienda per l'assistenza sanitaria n. 3, succeeded by the Azienda sanitaria universitaria Friuli Centraleregione.fvg.it
  11. Azienda sanitaria universitaria Friuli Centrale, “Servizio di continuità assistenziale (ex Guardia Medica)”asufc.sanita.fvg.it
  12. Azienda sanitaria universitaria Friuli Centrale, guide to the out-of-hours service (continuità assistenziale) (2025)asufc.sanita.fvg.it
  13. Azienda sanitaria universitaria Friuli Centrale, “Scelta del medico o del pediatra”asufc.sanita.fvg.it
  14. Azienda ULSS 1 Dolomiti, “La rete degli ospedali”aulss1.veneto.it
  15. Regione Friuli Venezia Giulia, “Il sistema regionale di contribuzione” (fuel discount), search by municipality: Sappadacarburanti.regione.fvg.it
  16. Regione Friuli Venezia Giulia, press release of 25/09/2026 “Carburanti: dal 1° ottobre sconto +5 cent/litro”regione.fvg.it
  17. Regione Friuli Venezia Giulia, Regional Law no. 14 of 11 August 2010: grants for the purchase of fuel (art. 2)lexview-int.regione.fvg.it
  18. Regione Friuli Venezia Giulia, “Edilizia agevolata: contributi per la prima casa” (updated 14/10/2026)regione.fvg.it
  19. PromoTurismoFVG, ski pass prices 2026/2027: residents of the mountain ski areasturismofvg.it
  20. Senato della Repubblica, 17th legislature, bill no. 951, explanatory report (referendum of 9 and 10 March 2008)parlamento.it
Where the figures in this guide come from (21)

This guide explains general rules: it is not tax, legal or financial advice. Laws, rates and tariffs change; before you decide, have your own case checked by a notary and an accountant.

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