Setting property tax for real estate assets

The property tax is a municipal tax levied on the property located on the municipal territory. If you are the owner of a property, you have to pay property tax, the so-called property tax B. 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 for the property tax assessment is the unit value determined by the tax office in accordance with the valuation law 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 law in accordance with the value ratios of 1935. These values, in turn, form the basis for the property tax measure, which is also determined by the tax office and determined by decision. The amount of the tax measured amount multiplied by the rate of the tax then results in the property tax to be paid. In the new Länder, for rented residential properties and single-family houses for which there was no unit value on 1 January 1991 and for which there was no such value, it was also not possible to carry out the tax on the basis of the replacement tax base. The annual amount of the property tax is determined here by the living space or the usable area. It is a tax declaration procedure with the municipality. The council fixes the lifting rate by statute. Changes in the legal or factual conditions 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. You will also have to pay the increased property tax for the development of your previously undeveloped property only in the following year. 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. In special cases, it is possible to waive the property tax. For example, if you have land that is in the public interest because of its importance for art, history, science or nature conservation, you may be able to apply to the municipality for a waiver of the tax if the revenue generated is usually less than the annual costs.

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 own a property.

Hints
If you own a property, you have to pay a property tax B.
Section 41 ff Of Land Tax Act (GrStG) (for cut-off dates until 01.01.2024) Sections 68 to 94 and Sections 125, 129 to 133 Valuation Act (BewG)

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On this basis, the municipality shall issue you with a decision on the determination of property tax B. 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.