Property Tax Unfortunately this specification of service has not yet been completely translated.
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 1 January of a year. If the property has been allocated to several persons by the tax office, they are jointly and severally liable. The basis for calculating the property tax is the assessed value of the property, the agricultural and forestry business or the piece of land. For the property tax from 2025, the assessed value will be replaced by the property tax value .
A land tax assessment notice is only issued if
- the property tax liability has been newly established
- the tax debtor has changed
- the annual amount of the property tax has changed
- new due dates have arisen
- the dyke association contribution obligation has been newly established or has ceased to exist
- the annual amount of the dyke association contribution has changed.
For the other properties, the annual assessment is made by means of an official announcement (§ 27 Para. 3 GrStG). You will find the official announcement at:
- Ownership, co-ownership or heritable building right to a plot of land
- The responsible tax office is determined by the municipality in which the property is located.
- For properties in the municipality of Bremen, the Bremerhaven Tax Office - Bremen Valuation Office is responsible for determining the standard value or the property tax value, the property tax assessment amount and the determination of the property tax.
- For properties in Bremerhaven, the Bremerhaven tax office - valuation office Bremerhaven is responsible for determining the assessed value or the property tax value and the property tax assessment amount. The city treasury at the municipal council of the city of Bremerhaven - tax department - is responsible for determining the property tax.
- The basis for the assessment of the property tax up to and including 2024 is the last assessed standard value. For property tax from 2025 onwards, the basis is the most recently determined property tax value. The property tax assessment notice is a follow-up assessment notice.
Certain properties are exempt from property tax (e.g. properties owned by religious societies and also used for religious purposes).
- Grundsteuergesetz (GrStG)
Infoblatt "Grundsteuer" Informationen zur Umsetzung der Grundsteuerreform Abgrenzung Grundstücksart Erklärungsparameter Grundsteuerreform – Information für Land- und Forstwirte Grundsteuerreform – Information für Religionsgemeinschaften Grundsteuerreform – Information für Grundstücks- und Hausverwaltungen
The responsible tax office must first determine the standard value or property tax value of the property in question. This value is then multiplied by the tax assessment figures laid down in the Land Tax Act. The resulting property tax assessment amount is then multiplied by the so-called assessment rate to determine the property tax to be assessed. The assessment rate is set by the municipality; it is 695% (from 2016, previously 580% since 2004) for real property (property tax B) in Bremen and 250% for agricultural property.
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