Receive a notification of the property tax measure

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

The basis for the property tax measurement amount is already laid out in the value determination procedure. The tax office will therefore ask you, if necessary, to make a statement establishing the unit value, if necessary, with the form of declarations. If necessary, the tax office will ask for further documentation. If you wish to apply for a property tax exemption, please ask your tax office in which manner and with the addition of which documents the application should be made.


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

Preconditions
The tax liability occurs if you own land.

Hints
If you are the owner of a land or a farm 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 unit value assessment. The land tax assessment is the basis for the determination of property tax by the municipality.
If you have purchased a property or, for example, have built up a property owned by you, you may receive a request from your tax office to make a declaration to determine a unit value. The tax office will then impute to you a unit value that has already been determined or update the unit value. The value determined in the unit value determination forms the basis for the property tax measurement amount assessment. Multiplied by the tax measure, it gives the property tax measure amount. The tax office will inform you of this. These decisions have permanent effect, i.e. as long as the actual and legal circumstances of the property do not change, those decisions will continue to have an effect for the future. The eligible municipality will also receive a notification of the amount of the land tax measure. On this basis, it will fix the property tax.

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
23.09.2020