Hundreds of thousands of property owners in Lower Saxony have not yet submitted their property tax returns. Now there is a threat of fines.

Property tax is only charged to the owners of a property. However, the claims can be passed on to tenants or tenants via the ancillary costs. The municipalities decide on the amount. The tax returns became necessary because the calculation of property tax was reformed. The Taxpayers' Association and the owners' association Haus und Grund want to go to court with model lawsuits.