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Property tax is also due for the garden: what you need to know

2022-09-27T03:17:27.234Z


Property tax 2022 also due for the garden: What you absolutely need to know Created: 09/27/2022, 05:05 By: Constantin Hoppe Due to the property tax reform, all owners must submit a declaration to the tax office. Gardens should also be taken into account. Frankfurt – Many homeowners are currently brooding over the due property tax return. Due to the property tax reform, all owners must submit a


Property tax 2022 also due for the garden: What you absolutely need to know

Created: 09/27/2022, 05:05

By: Constantin Hoppe

Due to the property tax reform, all owners must submit a declaration to the tax office.

Gardens should also be taken into account.

Frankfurt – Many homeowners are currently brooding over the due property tax return.

Due to the property tax reform, all owners must submit a corresponding declaration by October 31st.

This is possible online via the ELSTER portal.

Gardens may also be subject to property tax under certain circumstances.

Because the possession of orchards or allotments is part of agricultural or forestry use under tax law and is therefore reflected in the property tax return, explains the Hesse tax office on its website.

Property tax reform 2022

Affected:

All property owners

Deadline:

October 31, 2022

Property tax return and garden: That's why the declaration is necessary

In 2018, the Federal Constitutional Court declared the current system used to assess property tax to be unconstitutional.

The reason was that it violated the principle of equal treatment, which is laid down in the Basic Law.

This tax inequality arose from the fact that the values ​​of land and buildings have developed differently in East and West since 1935 and 1964.

The ownership of allotments must also be taken into account in the property tax return.

© C. Kaiser/Imago

As a result, significantly different property tax payments can currently be due for comparable properties in neighboring locations, explains the  Federal Ministry of

Finance

.

This is no longer possible with the new regulation.

Property tax return: when the garden must be declared

Good news: Gardens surrounding a house do not count as agricultural or forest land.

Irrespective of their use, they belong to the real estate and are included in the calculation of the real estate tax amount with the respective area.

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The situation is different, however, if you own an orchard or allotment garden.

Because allotment gardens are usually taxed according to property tax A.

However, if there is a garden or holiday home with a covered area of ​​more than 24 square meters on the property in question, it is classified as residential property.

This means that the higher property tax B for the property comes into play.

What must be stated in the property tax return for allotment gardens?

  • district

  • floor number

  • land area

  • use and type of use

  • In the case of forestry and agricultural use, the yield indicator and any livestock that may be present

  • (Source: Hesse tax office)

Tenant or owner of a garden?

Only the latter has to submit the property tax return

It is also important whether you are the owner or tenant of a property: because only the owner is responsible for the property tax return.

Tenants of an allotment garden do not have to take any further steps, because the owner is either a private individual or a municipality.

However, if you own another property in addition to your residential property, a separate property tax return with the relevant data is required for this.

(con)

Source: merkur

All news articles on 2022-09-27

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