Property tax assessment for agricultural and forestry land or agricultural and forestry enterprises received

The property tax is a municipal tax that is levied on the property located on the municipal territory.

The property tax is a municipal tax that is levied on the property located on the municipal territory.
If you are the owner or user of an agricultural and forestry property in the new federal states, property tax is payable for it - the so-called property tax A. You will receive a property tax assessment from the municipality for this purpose.
The property tax is determined in a three-stage procedure. The basis of the property tax assessment in the old Länder is the unit value determined by the tax office in accordance with the Valuation Act according to the value ratios of 1964 and in the new Länder the substitute economic value determined in accordance with the Valuation Act according to the value ratios of 1964. These values in turn form the basis for the property tax measurement amount.
The tax measurement amount multiplied by the levy rate constitutes the tax payable. The levy rate is determined by the municipality by statute. The levy rate for agricultural and forestry assets may differ from that of real estate.
Under certain conditions, you can apply to the municipality for partial tax relief if the normal gross profit is reduced by more than fifty percent and other conditions are met.
Changes in the legal or factual circumstances of real estate only have an effect on property tax in the following year. Sell e.g. The new owner will only be liable to property tax on your property from the following year.




  • in principle, no

The basis for the tax assessment and collection is laid during the valuation by the respective responsible tax office. Necessary documents for the valuation must already be submitted in the local valuation and property tax measurement method.
If you would like to submit an application for remission, please ask your municipality in what form and enclosed which documents this must be done.

Forms: basically none; if applicable, direct debit authorization for the municipality to participate in the direct debit procedure
Online procedure possible: Please ask your municipality.
Written form required: yes
Personal appearance required: no


Preconditions

Tax liability occurs if you are the owner or (in the new federal states) a user of agricultural and forestry land or businesses.

You can inquire about permitted payment methods in your municipality.

Hints

If you are the owner or user of an agricultural and forestry property or business, a property tax A is payable for it.

Related Links

  • § 14 Property Tax Act (GrStG)
  • §§ 33 to 67 valuation law (BewG)
  • § 125 Valuation Act (BewG)

After the tax office has issued a unit value and property tax assessment notice, the municipality will issue you with a notice on this basis about the determination of property tax A. This notice can include the determination of the property tax for one, but possibly also for several calendar years.
If the same tax as in the previous year is payable in the future, the municipality can also set the property tax by public announcement.
The property tax payment must be made according to the specified payment dates.

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
23.09.2020