The deadline for the property tax return expired on May 2 – not everyone has yet submitted the necessary declaration. © Jens Büttner/zb/dpa
According to the tax office, 90 percent of the owners submitted the property tax return on time. The authority wants to be lenient.
County – If you have not yet submitted your new property tax return, you are currently receiving reminders from the tax office. The deadline ended on May 2, about a month ago – and 90 percent of the owners obliged to do so have also submitted their declaration, according to the Starnberg tax office. All others will receive the reminder letter by 15 June, which, however, does not extend the deadline. The tax office has compiled the most important questions and answers:
- Who will receive a reminder letter? In principle, everyone who has not yet submitted a property tax return, although they are obliged to do so, will receive a reminder letter.
- What should I do when I receive a reminder? Those affected should submit their property tax return to the responsible tax office as soon as possible. Finally, in the event of non-submission or late submission of property tax returns, the tax code, which applies nationwide, provides for a number of possible sanctions, such as late payment surcharges, in the event of non-submission or late submission of property tax returns. However, the tax authorities will take into account the fact that the property tax reform is a new law. You can find help with submitting the property tax return under www.grundsteuer.bayern.de.
- I received a reminder even though I filed a property tax return. What to do? Since the reminder letters are created automatically, declarations received from a certain date can no longer be taken into account for sending the reminder letter. The date will be indicated in the reminder letter. If the declaration was submitted after this date, there is nothing for the owner to do. In particular, reminder letters can be sent in the following cases despite a submitted property tax return:
The property tax return could not be assigned correctly (for example, because an incorrect file number was given in it or because property tax returns were submitted for several properties under the same file number).
An incorrect determination date was given (for example, the cut-off date was January 1, 2023 instead of January 1, 2022). "Please check the information in your property tax return and, if necessary, submit a new (revised) return," advises the tax office. Anyone who has received the reminder letter unjustly in their opinion should contact the property tax information hotline: (089) 30 70 00 77 (Monday to Thursday 8 a.m. to 18 p.m., Friday 8 a.m. to 16 p.m.).
- What happens after submitting the property tax return? Upon receipt of the property tax return, the tax office checks the information and then sends out two notices with the new assessment bases (notice of the property tax equivalence amounts or the property tax value and of the property tax assessment amount). On the basis of these notices, no payments were to be made to the tax office. The cities and municipalities calculate the respective new assessment rates on the basis of these and then send out the property tax assessments. It is only from the respective property tax assessment of the city or municipality that the amount of the "new" property tax to be paid from 1 January 2025 can be read.