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Property tax assessment for real estate received

The property tax is a municipal tax that is levied on the property located on the municipal territory.
If you are the owner of a property, property tax is payable for it, the so-called property tax B. You will receive a property tax assessment from the municipality for this purpose.
The property tax is determined in a three-stage procedure. The basis for the property tax assessment in the old Länder is the unit value determined by the tax office in accordance with the Valuation Act according to the value ratios of 1964 and in the new Länder the unit value determined by the tax office in accordance with the Valuation Act according to the value ratios 1935. These values in turn form the basis for the property tax measurement amount, which is also determined by the tax office and determined by notice.
The tax measurement amount multiplied by the levy rate then results in the property tax to be paid.
In the new Länder, in addition, for rented residential land and single-family houses for which no unit value existed on 01.01.1991 and such a value could not be determined, taxation must be carried out according to the substitute assessment basis. The annual amount of the property tax is calculated here according to the living or usable area. It is a tax declaration procedure with the municipality.
The levy rate is determined by the municipality by statute.
Changes in the legal or factual circumstances of the property only have an effect on property tax in the following year. Sell e.g. The new owner will only be liable to property tax on your property from the following year. Also for the development of your previously undeveloped property you have to pay the increased property tax only in the following year.
Under certain conditions, you may be exempt from property tax. This is the case, for example, if they are a non-profit corporation and the property is used exclusively and directly for charitable purposes. However, an exemption is usually not considered if the object 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. If, for example, you have real estate whose preservation is in the public interest due to its importance for art, history, science or nature conservation, you may be able to apply for a tax waiver from the municipality if the income generated is usually below the annual costs.

Process flow

After the tax office has issued a unit value and property tax assessment notice, the municipality will issue you with a notice on this basis about the determination of property tax B. This notice can include the determination of the property tax for one, but possibly also for several calendar years.
If the same tax as in the previous year is payable in the future, the municipality can also set the property tax by public announcement.
The property tax payment must be made according to the specified payment dates.

Who should I contact?

Relevant competent municipality with the right to lift

Requirements

Tax liability occurs when you are the owner of a property.

Which documents are required?

none
The basis for the tax assessment and collection is laid during the valuation by the respective responsible tax office. Necessary documents for the valuation must already be submitted in the local valuation and property tax measurement method.  
If you would like to submit an application for remission, please ask your municipality in what form and enclosed which documents this must be done.

What are the fees?

  • none
  • It is a tax payment; further costs are only incurred in the event of late payment or non-payment (e.g. late payment surcharges).

You can inquire about permitted payment methods in your municipality.

What deadlines do I have to pay attention to?

The property tax is due at a quarter of its annual amount on February 15, May 15, August 15 and November 15.
The municipalities may stipulate that, by way of derogation, small amounts are due in the annual amount or in half of the annual amounts.
In addition, the tax can also be paid at your request on 1 July in an annual amount.

Legal basis

§ 41 ff Property Tax Act (GrStG) (for reference dates until 01.01.2024)

§§ 68 to 94 and § 125, 129 to 133 Valuation Act (BewG)

§§ 68 to 94 valuation law (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, a property tax B is payable for it.

Author

The text was automatically translated based on the German content.

Technically approved by

Lower Saxony Ministry of Finance

competent Bodies

Einheitsgemeinde Haselünne, Stadt

Address: Rathausplatz 1 , 49740 Haselünne
Postal address: Post Office Box 280
Telephone: 05961 509-0
Fax: 05961 509-500
Building Access:
elevator available : yes
wheelchair-accessible : yes

Ansprechpartner

Point of contact:
Bürgerservice Stadt Haselünne
responsible for:

Data protection information

Einheitsgemeinde Haselünne, Stadt

Address: Rathausplatz 1 , 49740 Haselünne
Postal address: Post Office Box 280
Telephone: 05961 509-0
Fax: 05961 509-500
Building Access:
elevator available : yes
wheelchair-accessible : yes

Ansprechpartner

Point of contact:
Bürgerservice Stadt Haselünne
responsible for:

Landkreis Emsland

Address: Ordeniederung 1 , 49716 Meppen

Postal address: Post Office Box 15 62

Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Building Access:
elevator available : yes
wheelchair-accessible : yes
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Point of contact:
Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen

Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99
Building Access:
elevator available : unknown
wheelchair-accessible : unknown

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.