Real estate tax from 2025; receipt of the notice on the real estate tax value or the real estate tax equivalent amounts and the real estate tax measurement 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 measurement amount.
Description
The following are subject to real estate tax
- farms and forestry (land tax A) and
- Land, e.g. single-family houses, condominiums, commercial land (land tax B).
The basis for calculating the tax is the capitalized earnings value of the farm for land tax A. The land tax B is calculated on the basis of the land area. For land tax B, the areas of the parcels and the buildings as well as the building use are decisive. The personal circumstances of the land owner are not taken into account when determining the tax base.
The land tax must be paid by the owner of the agricultural and forestry business or the owner of the land. If the agricultural and forestry enterprise or the real property is owned by several persons, companies or communities, they owe the real property tax jointly.
If the owner changes because the agricultural or forestry business or the land is sold, given away or inherited, the new owner must pay the real estate tax as of January 1 of the following year.
If the property is rented out, the property tax can be passed on to the tenant as part of the operating costs.
Calculation of real property tax A for agricultural and forestry enterprises:
The property tax is based on the property tax value. This represents a flat rate of how profitable the farm's land is (capitalized earnings value).
The property tax is calculated for all different uses (e.g. agriculture, forestry, horticulture) according to the following scheme:
Area owned by the farm owner x use-dependent, flat-rate factor (set by law; if applicable, surcharge for e.g. increased animal husbandry, wind turbine, areas under glass or plastics in the case of fruit/vegetable growing) = net yield
net income × factor 18.6 = property tax value
Property tax value x property tax rate 0.55 per mille = property tax rate
Property tax assessment amount × assessment rate of the municipality = property tax
Not only active farms, but also individual agriculturally used areas, which may be leased, constitute an "agricultural and forestry enterprise".
Calculation of land tax B for land:
Area of the parcel x 0,04 €/m2 = equivalent amount for the land
Equivalent amount for the land x 100% = land tax assessment amount
land tax assessment amount x assessment rate of the municipality = land tax
- Building - residential use
Living area x 0,50 €/m2 = equivalent amount for the living area
Equivalent amount for the living area x 70% = assessed amount of real estate tax
Property tax assessment amount x assessment rate of the municipality = property tax
- Building - use for other purposes
usable area x 0,50 €/m2 = equivalent amount for usable area
Equivalent amount of usable area x 100% = assessed amount of real estate tax
Property tax assessment amount x assessment rate of the municipality = property tax
For the residential area, the property tax assessment amount of 70% is reduced by an additional 25% in each of three cases:
- residential part of an active agricultural and forestry enterprise
- listed buildings
- buildings of social housing
Property tax may be waived, among other things, if the normal yield of the farm or land is substantially reduced and the owner is not responsible for this. The application for remission must be submitted to the municipality.
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 operations) or the property tax equivalent amounts (for land)
- Notification of the real estate tax assessment amount
- Notice of land tax
The first two notices (notice of the property tax equivalent amounts and notice of the property tax measurement amount) will be issued by the local tax office and sent out as soon as your property tax return has been processed for the cut-off date of January 1, 2022 (i.e. in 2022 or 2023). These two notices will be combined in one envelope.
The third notice (property tax notice) is prepared and sent by the local municipality as soon as it has set its assessment rate (i.e. in 2024). Only the third notice states how much property tax must be paid from 2025.
The property tax values or equivalent amounts are redetermined for all farms, forestry operations and land in Bavaria as of January 1, 2022. The actual circumstances on this date are decisive. To enable the tax offices to make the determinations, owners must submit property tax returns (see "Property tax return; submission" under "Related topics").
If there are any changes in the operation of agriculture and forestry or in the property after this date, the tax office issues new assessments. The taxpayer must report the change (exception: pure change of ownership) on his/her own initiative by filling out the tax return forms again and sending them to the tax office. The tax office does not separately request to notify the change.
Only for agricultural and forestry enterprises are the property tax values reassessed every 7 years.
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.
Remedy
You can lodge an objection/appeal or file a lawsuit.
The real property tax value or equivalent amounts, the real property tax assessment amount and the real property tax are each issued as separate notices that can be appealed separately.
However, an appeal against the property tax assessment cannot be justified on the grounds that one of the other assessments is incorrect. These are purely basic assessments for the assessment of property tax and are therefore binding for the municipality. If the basic assessments are changed, the municipality adjusts the property tax ex officio.
Similarly, an objection to the real property tax assessment notice cannot be based on the fact that the notice on the real property tax value (for agricultural and forestry enterprises) or the real property tax equivalent amounts (for real property) is incorrect.
For further information - in particular the period within which an appeal must be lodged and the authority to which it must be addressed - please refer to the instructions on appeals contained in the notices and the articles linked under "Related topics".
Links to more information
Status: 03.05.2023
Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat
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