Bescheid über Einheitswert/ Zurechnungsfortschreibung

Attribution update

If there is a change in the ownership of a plot of land, an agricultural and forestry enterprise or a piece of land and the competent tax office becomes aware of this, the previously determined assessed value is determined for the new owner by way of an apportionment update. At the same time, a notice is issued on the property tax assessment amount. This is the basis for the calculation of the property tax. The debtor of the real estate tax is the person who was the owner or beneficial owner of the tax object on January 1 of a year. If the property has been allocated to several persons by the tax office, they are joint and several debtors.

• Ownership, partial ownership or heritable building right to a plot of land
• The responsible tax office is determined by the municipality in which the property is located.
• For properties in the municipality of Bremen, the Bremerhaven tax office is responsible for determining the assessed value, the land tax assessment amount and the assessment of the land tax.
• For properties in Bremerhaven, the Bremerhaven tax office is responsible for determining the assessed value and the land tax assessment amount. The Bremerhaven City Treasury - Tax Department - is responsible for determining the land tax.
• The basis for the assessment of the real property tax is the most recently determined assessed value. The land tax assessment notice is a follow-up assessment notice.

The competent tax office issues a notice on the unit value/apportionment update when it becomes aware of a change in the ownership of a property.