Property tax until 2024; receipt of the assessment notice on the assessed value and the property tax assessment amount

You will receive a notice from the tax office about the assessed value and the property tax assessment amount.

Description

Procedure

The tax is determined in a three-stage process:

  1. First, the tax office in whose district the agricultural and forestry business or the property is located determines the unit value.
    In the case of an agricultural and forestry business, the capitalized earnings value is used as the basis for the economic part, which is determined in a comparative procedure. The value of the residential part is calculated as a multiple of the customary local annual rent for the property, which may be adjusted by additions and deductions.
    In the case of other properties, undeveloped land is valued at its market value as at January 1, 1964. Developed properties are generally valued using the income capitalization approach. The value of the property is determined using a multiple of the achievable annual rent. If the building or part of it is owner-occupied, the standard local rent is used as a basis. Here too, additions and deductions may be necessary.
  2. In a second step, the tax office then determines the property tax assessment amount. This is calculated by applying the tax assessment figure specified in the Property Tax Act to the assessed value.
  3. Finally, the responsible municipality sets the property tax. 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

Property tax reform

In its ruling on April 10, 2018, the Federal Constitutional Court declared the standard values to be incompatible with the German Basic Law. The Bundestag and Bundesrat therefore decided to reform the valuation law in the fall of 2019. The new values will be used as the basis for property tax assessment from January 1, 2025. Until then, property tax will continue to be calculated on the basis of standard values. Bavaria has enacted independent state regulations that deviate from federal law (see "Bavarian Property Tax Act (BayGrStG)" under "Legal bases").

Information on the property tax reform in Bavaria can be found on the website of the Bavarian State Tax Office (see "Property tax reform in Bavaria" under "Related links") and the information hotline on Bavarian property tax on 089 / 30 70 00 77.

Forms

Remedy

Tax assessment; filing an objection

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

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

However, an appeal against the property tax assessment notice cannot be based on the grounds that the property tax assessment notice or the assessed value notice is incorrect. These are purely basic assessments for the property tax assessment and are therefore binding for the municipality. If the assessment notice and/or the property tax assessment notice is amended, 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 assessment notice on the assessed 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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  • 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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