Paying property tax for land
Full text
Property tax is a municipal tax that is levied on property located in the municipal area. If you own a property, you have to pay property tax for it, the so-called property tax B. You will receive a property tax assessment from the municipality.
Property tax is assessed in a three-stage procedure. The basis for the property tax assessment notice in the old federal states is the assessed value determined by the tax office in accordance with the Valuation Act based on the value ratios of 1964 and in the new federal states the assessed value determined by the tax office in accordance with the Valuation Act based on the value ratios of 1935. These values in turn form the basis for the property tax assessment amount, which is also determined by the tax office and set by notice.
The tax assessment amount multiplied by the assessment rate then results in the property tax to be paid.
In addition, in the new federal states, residential rental properties and single-family houses for which there was no assessed value on 1 January 1991 and for which no such value could be determined are taxed according to the substitute assessment basis. The annual amount of property tax is calculated here according to the residential or usable floor space. This is a tax registration procedure with the municipality.
The assessment rate is set by the municipality by means of bylaws.Changes to the legal or actual circumstances of the property only have an effect on 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. You also only have to pay the increased property tax for the development of your previously undeveloped property in the following year.
Under certain circumstances, you may be exempt from paying property tax. This is the case, for example, if you are a non-profit organisation and the property is used exclusively and directly for non-profit purposes. However, exemption is generally not possible if the property is used for agricultural, forestry or residential purposes. You can apply for exemption from property tax at the tax office.In special cases, it is possible to waive the property tax. For example, if you own property whose preservation is in the public interest due to its importance for art, history, science or nature conservation, you may be able to apply to the local authority for a remission of the tax if the income generated is generally less than the annual costs.
Basis for action(s)
Required documents
none:
- The basis for the assessment and collection of tax is laid during the valuation by the relevant tax office. 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 remission, please contact your local authority to find out in which form and with which documents this should be done.
Prerequisites
The tax liability arises when you are the owner of a property.
Costs (fees, expenses, etc.)
- none,
- This is a tax payment; further costs only arise in the event of late payment or non-payment (e.g. late payment surcharges).
Please contact your local authority for details of permitted payment methods.
Procedure
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 B 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 can also set the property tax by public notice. Property tax must be paid in accordance with the specified payment dates.
Deadlines
A quarter of the annual amount of property tax is due on 15 February, 15 May, 15 August and 15 November. The local authorities may decide that small amounts are due in one annual instalment or in half annual instalments. In addition, the tax can also be paid in one annual amount on 1 July at your request.
Forms
- Forms: basically none; if necessary, direct debit authorisation for the municipality to participate in the direct debit procedure
- Online procedure possible: Please enquire with your municipality.
- Written form required: yes
- Personal appearance required: no
Responsible office
Municipality responsible and authorised to collect