Grundsteuer Festsetzung

Property tax is levied by the municipality on whose territory the property is located.

The real property tax is a real (object) tax levied by the municipality for the real property located on its territory (municipal tax)

Subject to real property tax are

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

The tax office establishes a standard value as the basis for determining the metered amount of real property tax and notifies the relevant municipality of the metered amount. The municipality multiplies the measured amount by the assessment rate determined by statute, thus calculating the property tax and issuing a notice of the amount of tax to be paid. In the case of single-family houses and rented residential properties for which a standard value has not yet been determined, the municipality may calculate the property tax on a flat-rate basis.

Due date of the land tax:
The property tax is due quarterly on 15 February, 15 May, 15 August and 15 November. Upon request, the annual amount can be paid on 01.07. of each year. Until a new tax assessment notice is issued, advance payments are to be made in accordance with the last assessment.

Applications for abatement of property tax for certain cultural properties and green areas and for partial abatement due to a significant reduction in income must be submitted to the municipality authorized to levy the tax by March 31 of the year following the abatement period.

• Property tax assessment
• The property tax is a real tax (also called property tax). It is linked to the ownership, condition and value of a property.
• It is levied by the municipality in whose territory the property is located.
• The municipal administration is responsible.

To your local government (municipality, administrative community).