Grundsteuer Festsetzung für land- und forstwirtschaftliches Vermögen

Property tax is a municipal tax that is levied on property located in the municipal area.

Property tax is a municipal tax that is levied on property located in the municipal area.
If you are the owner or, in the new federal states, the user of agricultural and forestry land, you must pay property tax for this - the so-called property tax A. You will receive a property tax assessment notice from the municipality.
Property tax is assessed in a three-stage procedure. In the old federal states, the basis for the property tax assessment notice is the assessed value determined by the tax office in accordance with the Valuation Act in accordance with the value ratios of 1964 and in the new federal states the replacement economic value determined in accordance with the Valuation Act in accordance with the value ratios of 1964. These values in turn form the basis for the property tax assessment amount.
The tax assessment amount multiplied by the assessment rate forms the tax to be paid. The assessment rate is set by the municipality in its bylaws. The assessment rate for agricultural and forestry assets may differ from that for real estate.
Under certain conditions, you can apply to the municipality for a partial remission of the tax if the normal gross profit is reduced by more than fifty percent and other conditions are met.
Changes to the legal or actual circumstances of the real estate only have an effect on the property tax in the following year. For example, if you sell your property, the new owner will only be liable for property tax from the following year.

• none in principle

The basis for the tax assessment and collection is laid by the relevant tax office during the valuation. The necessary documents for the valuation must already be submitted in the valuation and property tax assessment procedure there.
If you wish to apply for a waiver, please contact your local authority to find out in which form and with which documents this must be done.

The tax liability arises if you are the owner or (in the new federal states) user of agricultural and forestry land or businesses.

Please contact your local authority for details of permitted payment methods.

After the tax office has issued an assessment notice and property tax assessment notice, the municipality will issue you with a notice of assessment of property tax A on this basis. This notice may contain the assessment of property tax for one calendar year or, if applicable, for several calendar years.
If the same tax is to be paid in the future as in the previous year, the municipality may also assess the property tax by public notice.
The property tax payment must be made in accordance with the specified payment dates.

If you are the owner or user of agricultural and forestry land or a business, you must pay property tax A for this.

This service is provided by the tax offices. You can find your local tax office at https://ias.fin-nrw.de/.

• Assessment of property tax for agricultural and forestry assets
• Tax debtor: Owner or user of agricultural and forestry property
• Basis: Unit value or replacement economic value determined by the tax office and property tax assessment amount
• Property tax amount is calculated by multiplying the property tax assessment amount by the assessment rate
• Responsible: municipality authorized to levy

Municipality responsible for collection

Municipality responsible for collection

Forms: generally none; if necessary, 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