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Receive property tax assessment for land used for agriculture and forestry or agricultural and forestry enterprises


The property tax is a municipal tax that is levied on the property located in the municipality.
If you are the owner or, in the new federal states, the user of an agricultural or forestry property, you have to pay property tax - the so-called property tax A. You will receive a property tax assessment notice from the municipality.
The land tax is assessed in a three-stage procedure. The basis of the land tax assessment notice in the old federal states is the standard value determined by the tax office in accordance with the Valuation Act based on the 1964 value ratios and in the new federal states the substitute economic value determined in accordance with the Valuation Act based on the 1964 value ratios. These values in turn form the basis for the land tax assessment amount.
The tax assessment amount multiplied by the assessment rate forms the tax to be paid. The assessment rate is set by the municipality by statute. The assessment rate for agricultural and forestry assets can be different from that for real estate.
Under certain conditions, you can apply to the municipality for a partial waiver of the tax if the normal gross income is reduced by more than fifty percent and other conditions are met.
Changes in the legal or factual circumstances of the property only have an effect on the property tax in the following year. If, for example, you sell your property, the new owner will only be liable for property tax from the following year.




Process flow

After the tax office has issued a notice of assessment of the assessed value and the property tax, the municipality issues you a notice of assessment of property tax A on this basis. This notice can 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 may also assess the property tax by public notice.
The property tax payment is to be made according to the established payment dates.

Who should I contact?

responsible municipality entitled to levy

Requirements

You are liable to pay the tax if you are the owner or (in the new federal states) user of agricultural and forestry land or farms.

Please ask your municipality for permissible payment methods.

Which documents are required?

  • in principle none

The basis for the tax assessment and levy is laid in 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 which form and enclosing which documents this has to be done.

What are the fees?

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

Fee: free of charge

What deadlines do I have to pay attention to?

One quarter of the annual amount of the property tax is due on 15 February, 15 May, 15 August and 15 November.
The municipalities may determine that small amounts are due in a different annual amount or in half annual amounts.
In addition, the tax can also be paid in one annual amount on 01 July at your request.

Applications / 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


What else should I know?

If you are the owner or user of an agricultural or forestry property or business, you have to pay a property tax A for it.

Technically approved by

Ministry of Finance Mecklenburg-Western Pomerania

Professionally released on

18.08.2020

Author

The text was automatically translated based on the German content.

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