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property tax assessment received


The property tax is a municipal tax that is levied on the property located in the municipality.
If you are the owner of a property, you have to pay property tax, the so-called property tax B. You will receive a property tax notice from the municipality.
The property tax is assessed in a three-stage procedure. The basis for the land tax assessment notice in the old federal states is the assessed value determined by the tax office in accordance with the Valuation Act based on the value ratios of 1964 and in the new federal states the assessed value determined by the tax office in accordance with the Valuation Act based on the value ratios of 1935. These values in turn form the basis for the land tax assessment amount, which is also determined by the tax office and set by means of an assessment notice.
The tax assessment amount multiplied by the assessment rate then results in the property tax to be paid.
In the new federal states, taxation is also to be carried out according to the substitute assessment basis for rented residential properties and single-family houses for which no standard value existed on 01.01.1991 and such a value could not be determined. In this case, the annual amount of the property tax is calculated on the basis of the residential or usable floor area. This is a tax registration procedure with the municipality.
The municipality sets the assessment rate by statute.
Changes in the legal or factual circumstances of the property only have an effect on property tax in the following year. For example, if you sell your property, the new owner will only be liable for property tax from the following year. Even if you build on your previously undeveloped property, you will not have to pay the increased property tax until the following year.
Under certain circumstances, you can be exempt from property tax. This is the case, for example, if you are a non-profit corporation and the property is used exclusively and directly for non-profit purposes. However, an exemption is usually not possible 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, if you own real estate whose preservation is in the public interest due to its importance for art, history, science or nature conservation, you can apply to the municipality for a waiver of the tax if the income generated is generally below the annual costs.







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 B 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

The tax liability occurs when you are the owner of a property.

Which documents are required?

none,
The basis for the tax assessment and levy is laid in the valuation by the relevant tax office. Necessary documents for the value determination are already to be submitted in the value determination 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,
  • This is a tax payment; further costs only arise in the event of late payment or non-payment (e.g. late payment surcharges).

Please contact your municipality for information on permissible payment methods.

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.

Legal basis

§ 41 et seq. of the Real Estate Tax Act (GrStG) (for reference dates up to 01.01.2024)

Sections 68 to 94 and Sections 125, 129 to 133 of the Valuation Act (BewG)

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 of a property, you have to pay a property tax B 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.

competent Bodies


Samtgemeinde Lengerich
Address: Mittelstraße 15 , 49838 Lengerich
Timetable
Telephone: 05904 9328-0
Fax: 05904 9328-90
Address: Mittelstraße 15 , 49838 Lengerich
Timetable
Telephone: 05904 9328-0
Fax: 05904 9328-90
Building Access
elevator available, wheelchair-accessible

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
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

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
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

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