Property tax 2023: First federal state wants to threaten hefty penalties

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

Hanover/Berlin – Around 500,000 property owners in Lower Saxony have not yet submitted their property tax returns. Therefore, from Monday (15 May), the tax offices will send reminder letters to those who have not yet filed a tax return. First, the Norddeutscher Rundfunk had reported on it. Anyone who has not submitted their property tax return in Lower Saxony in time by the end of January must expect a delay surcharge of 25 euros per month for the period from February. It will be even more expensive if property owners take their time until June. Because then even a fine of 125 euros is due. This was pointed out by the Ministry of Finance on Friday (12 May).

In addition to Lower Saxony, there are also many stragglers in the state of Bremen when it comes to property tax returns. In Bremen, even many public institutions do not meet their own deadline for submitting property tax.

Property tax 2023: First federal state wants to threaten defaulting landowners with hefty penalties

So far, the tax offices in the northwest have only about 86 percent of the declarations, as a spokeswoman for the Ministry of Finance said. Overall, they are satisfied with this rate. However, it is expected that further explanations will follow through the reminder letters. If this does not happen, the necessary information would otherwise be estimated. When this will happen will be decided on a case-by-case basis. There are even input aids for the property tax return.

Hundreds of thousands of property owners in Lower Saxony have not yet submitted their property tax returns. Now there is a threat of fines. (Archive image) © Julian Stratenschulte/dpa

Strictly speaking, 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.

Is property tax 2023 unconstitutional? Associations want to go to court with model lawsuits

In many federal states, the tax authorities are threatened with a wave of lawsuits because of the new calculation of property tax. Constitutional law expert Gregor Kirchhoff considers the federal law, which is applied in eleven states, to be unconstitutional. This is the conclusion reached by the lawyer in a study commissioned by the Taxpayers' Association and the owners' association Haus und Grund.

The associations now want to go to court in five federal states with model lawsuits. They recommend that owners lodge an objection against the notices on the value of their real estate, some of which have already been sent out by the tax offices. In most federal states, these assessments are the basis for future property tax calculations. "It is obvious that the new property tax does not work in this way and in the end leads to significant additional burdens," said the President of the Taxpayers' Association, Reiner Holznagel in the spring.

Property tax return: NRW tax office suddenly estimates house to be worth 15 million euros

From 2025, the property tax is to be recalculated. Not all states have to apply the same criteria: While most use the criticized federal model, Bavaria, Baden-Württemberg, Hamburg, Hesse and Lower Saxony have developed their own calculation methods.

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In the case of a pensioner in North Rhine-Westphalia, the property tax assessment caused great astonishment. The house, for which around 530 euros in property tax has been paid annually until now, was suddenly estimated by the tax office at a market value of around 15 million euros. (jon/dpa)