Notification of the property tax measurement amount received

If you are the owner of real estate (or in the new federal states users of agricultural and forestry assets) who are not exempt from property tax, the tax office will issue you with a property tax assessment notice. This property tax assessment notice serves the municipality as the basis for the property tax assessment to be issued. In the case of property tax, the object of tax is the real estate within the meaning of the Valuation Act. The property tax is determined in a three-stage procedure. For the calculation of the property tax, the so-called unit value to be determined by the tax office is decisive. The tax measurement amount is obtained by applying a tax measure to the unit value. In the case of agriculture and forestry in the new Länder, the unit value is replaced by the substitute economic value. The standard value assessment is the basic notice for the property tax assessment notice, the property tax assessment notice in turn is the basic notice for the property tax assessment. If you have objections to the amount of the determined value of the real estate, you must appeal against the standard value assessment within the appeal period; if you have objections to the tax measure, a challenge to the property tax assessment amount notice is required. The property tax figure for land in the old federal states is between 2.6 and 3.5 percent, for properties in the new federal states it is between 5.0 and 10 percent; for agricultural and forestry holdings, it is 6 % in both the old and the new Länder. Under certain conditions, you may be exempt from property tax. This is the case, for example, if they are a non-profit corporation and the property is used exclusively and directly for charitable purposes. However, an exemption is usually not considered if the object is used for agricultural, forestry or residential purposes. You can apply for an exemption from property tax at the tax office.

The basis for the property tax measurement amount is already laid in the valuation procedure. The tax office will therefore ask you - if necessary - to submit a declaration to determine the unit value, attaching the declaration forms. If necessary, the tax office will ask for additional documents to be attached. If you want to apply for a property tax exemption, please ask your tax office in what way and attaching which documents the application should be made.


Forms: none Online procedure possible: no Written form required: yes Personal appearance required: no

Preconditions
Tax liability occurs when you are the owner of real estate.

Hints
If you are the owner of a piece of land or an agricultural and forestry business or agricultural and forestry land, you will receive a property tax assessment notice from the tax office, which is issued on the basis of a standard value assessment. The property tax assessment notice forms the basis for the property tax assessment by the municipality.
If you have acquired a piece of land or, for example, built on a plot of land owned by you, you may receive a request from your tax office to submit a declaration to determine a unit value. The tax office will then attribute a unit value that has already been determined to you or update the unit value. The value determined during the unit value determination forms the basis for the property tax assessment. Multiplied by the tax measure, it results in the property tax measurement amount. The tax office will inform you of this with a notification. These notices have permanent effect, i.e. as long as the factual and legal circumstances of the real estate do not change, these notices will also retain their effect for the future. The municipality entitled to levy also receives a notification of the amount of the property tax measurement amount. On this basis, it will set the property tax.

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
23.09.2020