The deadline for submitting the declaration has already expired.
Those who have not yet submitted the property tax declaration must submit it as soon as possible!
Even if the deadline has already passed, there is still an obligation to submit the property tax return.
Reminder letters have been sent. Information on this can be found at www.grundsteuer.bayern.de (see "Further links" - "Property tax reform in Bavaria").
The land tax is a property tax, i.e. land tax must be paid for every plot of land and every agricultural and forestry business as defined by the Valuation Act in Germany.
The land tax has been reformed. Until 2024, the property tax is still calculated according to the standard values; from 2025, it will then be calculated according to the new calculation bases, the equivalent amounts or the property tax values. A value-independent area model will be implemented for land in Bavaria.
The fiscal administration of the Free State of Bavaria must determine the land tax equivalent amounts for land and the land tax value for farms and forestry operations as of the key date of January 1, 2022 (main determination date).
In order to be able to determine the new bases for calculating property tax, all owners (key date: January 1, 2022) of real property (e.g., a single-family house, a condominium or a commercial property) and agricultural and forestry operations (including, for example, individual or several parcels of land used for agriculture and forestry) had to submit a property tax return.
The tax office in whose district the real estate or the agricultural and forestry enterprise is located is responsible for the determination. If the real estate or the business extends over the districts of several tax offices, the declaration must be submitted to the tax office in whose district the most valuable part is located (location tax office).
For more information on the property tax reform in Bavaria, please visit the website of the Bavarian State Tax Office (see "Further links") and call the information hotline on Bavarian property tax at 089 / 30 70 00 77.