Property tax assessment amount Notification obligations

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 next main assessment will take place on 01.01.2025. The values from this main assessment will be taken into account for property tax from calendar year 2025.

Please contact the tax office responsible for you.

• Tax office search at the Federal Central Tax Office

According to § 19 of the Property Tax Act, you are obliged to notify the tax office responsible for determining the property tax assessment amount of the following:

• Any change in the use or ownership of a tax object that is fully or partially exempt from property tax and, in addition
• for periods from 01.01.2025, the cessation of the requirements for a reduced tax assessment figure (Section 15 (2) - (5) of the Property Tax Act).

The deadline for the notification to be submitted in accordance with Section 19 of the Property Tax Act is 3 months from the occurrence of the change or the discontinuation of the conditions for a reduced tax base. The notification must be submitted to the tax office responsible for determining the property tax assessment amount.

• Valuation Act (BewG)
• Property Tax Act (GrStG)

28.03.2024