Obtaining a property tax assessment for real estate
Property tax is a municipal tax levied on real estate located in the municipality.
If you are the owner of a property, you have to pay property tax for it, the so-called property tax B. For this purpose, you will receive a property tax assessment from the municipality.
The property tax is determined in a three-stage process. In the old Länder, the basis for the property tax assessment is the assessed value determined by the tax office in accordance with the Valuation Act in accordance with the value ratios of 1964 and in the new Länder the assessed value determined by the tax office in accordance with the Valuation Act in accordance with the value ratios in 1935. These values, in turn, form the basis for the property tax assessment amount, which is also determined by the tax office and determined 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 Länder, rental residential properties and single-family houses for which there was no assessed value on 1 January 1991 and for which such a value could not be determined must be taxed on the basis of the substitute assessment basis. The annual amount of property tax is calculated according to the living or usable area. It is a tax registration procedure with the municipality.
The assessment rate is set by the municipality by statute.
Changes in the legal or factual circumstances of the property do not have an effect on property tax until the following year. Sell e.g. The new owner will not pay property tax on your property until the following year. You also do not have to pay the increased property tax for the development of your previously undeveloped property until the following year.
Under certain conditions, you can be exempt from property tax. This is e.g. the case if they are a non-profit corporation and the property is used exclusively and directly for non-profit purposes. However, an exemption is usually out of the question if the property is used for agricultural, forestry or residential purposes. You can apply for an exemption from property tax at the tax office.
In special cases, it is possible to waive the property tax. For example, do you have? You may be able to apply for a tax waiver from the municipality if the income generated is usually lower than the annual costs because of its importance for art, history, science or nature conservation.
Process flow
After the tax office has issued a assessment notice for the assessed value and property tax assessment, the municipality will issue you with a notice on the assessment of property tax B on this basis. This notice may contain the assessment of the property tax for one, but possibly also for several calendar years.
If the same tax is payable in the future as in the previous year, the municipality may also determine the property tax by public announcement.
The property tax payment must be made according to the specified payment dates.
Who should I contact?
Responsible municipality with lifting rights in each case
Requirements
Tax liability occurs when you are the owner of a property.
Which documents are required?
none
The basis for tax assessment and collection is laid during the valuation by the relevant tax office. 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 waiver, please ask your municipality in what form and with which documents this must be done.
What are the fees?
- none
- It is a tax payment; further costs will only be incurred in the event of late payment or non-payment (e.g. late payment penalties).
You can find out about permitted payment methods in your municipality.
What deadlines do I have to pay attention to?
Property tax is due at a quarter of its annual amount on 15 February, 15 May, 15 August and 15 November.
The municipalities may determine that small amounts are due in the annual amount or in half the annual amount.
In addition, the tax can also be paid in an annual amount at your request on July 1st.
Legal basis
§ 41 ff Property Tax Act (GrStG) (for key dates until 01.01.2024)
§§ 68 to 94 and § 125, 129 to 133 of the Valuation Act (BewG)
Applications / forms
Forms: basically none; If applicable, direct debit authorization for the municipality to participate in the direct debit procedure
Online procedure possible: Please ask your municipality.
Written form required: yes
Personal appearance required: no
What else should I know?
If you are the owner of a property, you have to pay a property tax B for it.
Technically approved by
Ministry of Finance Mecklenburg-Vorpommern
Professionally released on
18.08.2020
Author
The text was automatically translated based on the German content.
