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Property tax assessment for agricultural and forestry land or agricultural and forestry enterprises received

The property tax is a municipal tax that is levied on the property located on the municipal territory.
If you are the owner or user of an agricultural and forestry property in the new federal states, property tax is payable for it - the so-called property tax A. 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 of 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 substitute economic value determined in accordance with the Valuation Act according to the value ratios of 1964. These values in turn form the basis for the property tax measurement amount.
The tax measurement amount multiplied by the levy rate constitutes the tax payable. The levy rate is determined by the municipality by statute. The levy rate for agricultural and forestry assets may differ from that of real estate.
Under certain conditions, you can apply to the municipality for partial tax relief if the normal gross profit is reduced by more than fifty percent and other conditions are met.
Changes in the legal or factual circumstances of real estate 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.

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

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