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

You will receive a notice from the tax office about the property tax value (for property tax A) or the property tax equivalent amounts (for property tax B) and the property tax assessment amount.

Description

Prerequisites

In order for the tax offices to make the determinations, property owners must file property tax returns (see "Property Tax Returns; Filing" under "Related Topics").

Procedure

The property tax is determined in a three-stage procedure.

You will therefore be sent three notices.

  • Notification of the property tax value (for agricultural and forestry businesses) or the property tax equivalent amounts (for land)
  • Notification of the property tax assessment amount
  • Property tax assessment notice

The first two notices (notice on the property tax equivalent amounts and notice on the property tax assessment amount) are issued and sent by the local tax office as soon as your property tax return has been processed for the reference date of January 1, 2022 or your notification of change to another reference date. These two notices are combined in one envelope.

The third notice (property tax notice) will be issued and sent by the local municipality as soon as it has set its assessment rate (probably in 2024). The municipality is free to determine the level of its assessment rates. It is only in the third notice that you will find out how much property tax you will have to pay from 2025.

Due to the property tax reform, the property tax values or equivalent amounts for all agricultural and forestry businesses and properties in Bavaria will be determined as of January 1, 2022. The actual circumstances on this cut-off date are decisive. In order for the tax offices to carry out the assessments, the owners must submit property tax returns (see "Property tax return; submission" under "Related topics").

If there are any changes to the agricultural and forestry business or the property, the tax office will issue new assessments. The taxpayer must report the change (exception: pure change of ownership) to the tax office on their own initiative. This is possible either via a fully completed property tax return or via a simple notification. The tax office does not make a separate request to report the change.

Property tax values are only reassessed every seven years for agricultural and forestry businesses.

Special notes

If there is a change in the agricultural and forestry business or in the real estate, the taxpayer must report the change (exception: mere change of ownership) on his/her own initiative. The notification must be submitted to the tax office by March 31 of the year following the change.

Deadlines

The tax return for the effective date of January 1, 2022 must be submitted in the period from July 1, 2022 to October 31, 2022 (see "Property tax return; submission" under "Related topics").

If something changes in the operation of agriculture and forestry or in the real estate, the taxpayer must notify the change (exception: mere change of ownership) on his/her own initiative. The notification must be submitted to the tax office by March 31 of the year following the change.

Fees

  • none

Remedy

Tax assessment; filing an objection

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

A separate assessment is issued for the property tax value or equivalent amounts, the property tax assessment amount and the property tax, which can be appealed against separately.

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.

An objection to the property tax assessment notice cannot be based on the fact that the notice on the property tax value (for agricultural and forestry businesses) or the property tax equivalent amounts (for real estate) is incorrect.

For further information - in particular the deadline within which an appeal must be lodged and the authority to which 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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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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