Property tax assessment for real estate 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 of a property, property tax is payable for it, the so-called property tax B. 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 for 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 unit value determined by the tax office in accordance with the Valuation Act according to the value ratios 1935. These values in turn form the basis for the property tax measurement amount, which is also determined by the tax office and determined by notice.
The tax measurement amount multiplied by the levy rate then results in the property tax to be paid.
In the new Länder, in addition, for rented residential land and single-family houses for which no unit value existed on 01.01.1991 and such a value could not be determined, taxation must be carried out according to the substitute assessment basis. The annual amount of the property tax is calculated here according to the living or usable area. It is a tax declaration procedure with the municipality.
The levy rate is determined by the municipality by statute.
Changes in the legal or factual circumstances of the property 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. Also for the development of your previously undeveloped property you have to pay the increased property tax only in the following year.
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.
In special cases, it is possible to waive the property tax. If, for example, you have real estate whose preservation is in the public interest due to its importance for art, history, science or nature conservation, you may be able to apply for a tax waiver from the municipality if the income generated is usually below the annual costs.







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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 when you are the owner of a property.

Hints

If you are the owner of a property, a property tax B is payable for it.

§ 41 ff Property Tax Act (GrStG) (for reference dates until 01.01.2024)

§§ 68 to 94 and § 125, 129 to 133 Valuation Act (BewG)

Related Links

  • §§ 68 to 94 valuation law (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 B. 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
16.10.2020