Anyone who owns real estate is liable to pay real estate tax. Unlike land transfer tax, which is only payable once when a property is purchased, property tax must be paid annually. The debtor of the property tax is the person who was the owner or beneficial owner of the tax object on January 1 of a year. If the land is attributed to several persons by the tax office, they are joint and several debtors. The basis for the calculation of the real estate tax is the assessed value of the real property, the agricultural and forestry business or the piece of land. For the real property tax from 2025 onwards, the standard value will be replaced by the real property tax value.

A real property tax assessment is issued only if

- the obligation to pay real estate tax has been newly established

- the person liable to pay the tax has changed

- the annual amount of the property tax has changed

- new due dates have arisen

- the dike association contribution obligation has been newly established or has ceased to exist

- the annual amount of the levee association contribution has changed.

For other properties, the annual assessment is made by means of a public announcement (Section 27 (3) GrStG). You can find the official announcement at: https: (https://www.amtliche-bekanntmachungen.bremen.de/) //www.amtliche-bekanntmachungen.bremen.de/ .