Owners can appeal against the decisions of the tax office on the new property tax.
An overview shows what those affected should pay attention to.
Munich – Anyone who has already submitted the property tax return must now wait for the response from the tax office.
This usually takes the form of three notifications – to which the owners can appeal if they discover errors in them.
But they don't have much time for that.
An overview.
New property tax: The tax office usually sends three notices
All owners in Germany had to submit a property tax return by January 31st.
Only Bavaria has extended the deadline again.
The background is the property tax reform, for which millions of properties nationwide have to be revalued.
The task of handing over the collected data to the tax office was given to all owners of houses, apartments and land.
The submitted declaration with the data, which includes, for example, land register number, standard land value and property area, will be evaluated by the tax office in the following months.
The new property tax calculation will then apply from 2025. Before that, the tax office usually sends out three notifications of the new property tax.
Exception: Hesse.
1. Property tax assessment (sometimes also called assessment of property tax equivalent amounts)
2. Property tax notification: This is usually sent at the same time as the first notification
3. The final property tax notice, which will probably not be sent out until 2024, depending on the federal state.
The problem: Only with the third decision do the owners find out how high the new property tax will be.
But then it's too late if you want to object to it - you have to do this with the first two notifications.
They don't have much time for this: because there is only a one-month period for the objection;
this begins three days after the date on the notification.
This is in the property tax value notice and property tax assessment amount notice
Anyone who has received mail from the tax office should check the notices carefully.
Important: The property tax assessment
is divided into two sections: Section A and Section B. Section A contains data on the property and the property tax value that should be checked again.
According to
the picture
, the value should be around a third higher than what you paid for your apartment ten years ago, for example.
However, this is only an average value, which can vary greatly from region to region, the newspaper adds.
In section B, property owners will find the detailed calculation of the property tax value.
Here it should be checked whether the self-specified data such as land value, year of construction and plot area are correctly recorded.
In the second letter, the property tax assessment amount notice, it gets a little shorter.
Here the property tax value from the first notice is multiplied by the tax index.
This is 0.031 percent for the new property tax.
Uninhabited properties are an exception;
there it is 0.034 percent.
The result is then the tax base amount.
Owners can object to the decisions using a sample letter.