Grundsteuer zur Ersatzbemessung anmelden

For residential rental properties or single-family homes, report property taxes to your municipality for replacement assessment.

Property tax is a real (object) tax, i.e. a municipal tax levied on the real property located on the territory of the municipality.

Real property is

• agricultural and forestry property (land tax A)
• real estate and business assets (real estate tax B)

The tax office is responsible for the valuation of individual properties. The standard value forms the basis for the tax assessment amount. If the tax office does not issue a notice of assessment, the substitute assessment is applied.
The municipality sets the assessment rate by statute and issues the property tax assessment notice. The tax assessment amount multiplied by the assessment rate forms the tax to be paid.

Due date of the property tax:

Property tax is due quarterly on February 15, May 15, August 15, and November 15, or annually on July 1 of each year. Until a new tax assessment notice is issued, advance payments are to be made in accordance with the last assessment.

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