Set land tax on agricultural and forestry assets

The property tax is a municipal tax levied on the property located on the municipal territory. If you are the owner or a user of a land and forestry property in the new Federal States, you have to pay property tax - the so-called property tax A. You will receive a property tax notice from the municipality for this purpose. The land tax is fixed in a three-stage procedure. In the old Länder, the basis of the property tax assessment is the unit value determined by the tax office in accordance with the valuation law in accordance with the value ratios of 1964 and in the new Länder the replacement economic value determined under the Valuation Act according to the value ratios of 1964. These values, in turn, form the basis for the property tax measure amount. The tax measure multiplied by the rate of the tax is the tax payable. The council fixes the lifting rate by statute. The rate of uplift for agricultural and forestry assets may differ from that of the basic assets. Under certain conditions, you can apply to the municipality for a partial remission of the tax if the normal gross yield is reduced by more than fifty percent and further conditions are met. Changes in the legal or factual circumstances of the property will only have an impact on property tax in the following year. Sell e.g. The new owner will not be liable for property tax until the following year.

in principle, no The basis for the determination and collection of taxes shall be laid at the time of the assessment by the relevant tax office. Necessary documents for the determination of value must already be submitted in the value determination and property tax measurement procedure there. If you wish to apply for a remission if necessary, please ask your municipality in what form and with the addition of which documents this must be done.


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

Preconditions
The tax liability occurs if you are the owner or (in the new Länder) a user of agricultural and forestry land or holdings. You can ask for permissible payment methods in your municipality.

Hints
If you are the owner or user of agricultural and forestry land or business, you must pay a property tax A for this purpose.
On this basis, the municipality shall issue you with a decision on the fixing of property tax A after the tax office has issued a unit value and property tax assessment notice. This decision may include the fixing of the property tax for one and, if necessary, for several calendar years. If the same tax is payable in the future as in the previous year, the municipality may also fix the property tax by public notice. The property tax payment must be made according to the specified payment dates.

Responsible for the content
Ministry of Finance Mecklenburg-Vorpommern

Last update or date of publication
18.08.2020