Grundsteuermessbetrag ermitteln

This entry provides you with more detailed information on determining or setting the property tax assessment amount.

The property tax assessment amount, together with the assessment rate to be determined by the municipality, forms the basis for the property tax assessment.

The property tax assessment amount is determined by the local tax office. It is determined by applying a per mille rate (tax rate) to the assessed value/property tax value.

The determination of the property tax assessment amount is usually combined with the determination of the assessed value/property tax value. This means that, as a rule, you will only receive one document containing both the property tax assessment amount and the unit value/property tax value.Irrespective of this, these are two independent administrative acts, each of which can be contested separately.

If a value update, type update or attribution update (i.e. a new determination of the unit value/property tax value) is carried out between two main assessment dates with regard to the unit value/property tax value, the property tax assessment amount is redetermined.

Please contact the tax office responsible for you.