Property tax; payment to the municipality

The municipalities levy property tax from property owners to finance their tasks. The responsible municipality sets the property tax after the assessment basis has been determined by the responsible tax office.

Description

Procedure

The tax is calculated in a three-stage procedure.

until 2024:
The sole basis for calculating the tax is the value of the agricultural and forestry business or the property (assessed value). However, the value ratios as of January 1, 1964 are decisive here. The assessed values are only used as the basis for property tax up to and including 2024.
(see "Property tax up to 2024; receipt of the assessment notice on the assessed value and the property tax assessment amount" under "Related topics")

from 2025:
The basis for the tax calculation from 2025 for property tax A is the income value of the agricultural and forestry business. For property tax B, the areas of the parcels of land and the buildings as well as the use of the buildings are decisive.
(see "Property tax from 2025; receipt of the notice on the property tax value or the property tax equivalent amounts and the property tax assessment amount" under "Related topics")

The responsible municipality sets the property tax after the assessment of the assessed value (until 2024) or the equivalent amounts/the property tax value (from 2025) and the determination of the property tax assessment amount by the responsible tax office. The property tax assessment amount communicated by the tax office is multiplied by the assessment rate that the municipality has set in advance in its statutes. The municipality is free to determine the level of its assessment rates.

The property tax can be waived if, among other things, the normal yield of the business or property is significantly reduced and the owner is not responsible for this. The application for remission must be submitted to the municipality.

Special notes

Real estate tax reform

In its ruling of April 10, 2018, the Federal Constitutional Court declared the standard values to be incompatible with the German Basic Law. The Bundestag and Bundesrat therefore passed a reform of valuation law in the fall of 2019. The new values will be used as the basis for property tax assessments from January 1, 2025. Until then, property tax will continue to be calculated on the basis of the standard values. With effect from January 1, 2025, the federal states will be able to enact independent state legislation that deviates from federal law. The Bavarian Real Estate Tax Act was enacted on December 10, 2021.

Information on the real estate tax reform in Bavaria is available on the website of the Bavarian State Tax Office (see "Related Links") and the information hotline on Bavarian real estate tax at 089 / 30 70 00 77.

Remedy

Opposition procedure (optional); filing an opposition

You can lodge an objection/appeal or file a lawsuit.

A separate assessment is issued for the assessed value or the equivalent amounts/the property tax value, the property tax assessment amount and the property tax, which can be contested separately with an appeal.

However, an appeal against the property tax assessment cannot be based on the fact that one of the other assessments is incorrect. These are purely basic assessments for the property tax assessment and are therefore binding for the municipality. If the basic assessment notices are changed, the municipality will adjust the property tax ex officio.

The objection to the property tax assessment notice cannot be based on the fact that the notice on the assessed value or the equivalent amounts/the property tax value is incorrect.

For further information - in particular the deadline within which an appeal must be lodged and to which authority it must be addressed - please refer to the information on legal remedies contained in the notices.

Links to more information

Status:29.12.2023

Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat

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