Property tax assessments 2025

Please note the following information regarding the 2025 property tax assessment notices now being sent out by the towns and municipalities:

• Do you have any questions about paying property tax? Please contact your responsible city or municipality.
  An appeal to the tax office does not release you from the obligation to pay the property tax. If an appeal is successful, the municipality will amend the property tax assessment and refund the excess property tax paid.
  The suspension of the proceedings has no effect until the final court decision in the test case. The objection proceedings remain open until this time. The property tax assessed by the municipality must be paid. The objection has no suspensive effect in this respect. Applications for suspension of enforcement (§ 361 AO) are generally rejected.
• Current information on property tax can be found on the website
  www.grundsteuer-bw.de.
• If you have already lodged an objection to the property tax assessment notice / property tax assessment notice, no additional objection to the property tax assessment notice is required.
  Note: If the objection to the tax office is successful, the city or municipality is obliged to amend the resulting property tax assessment accordingly ex officio.
• Objections already lodged with the tax offices are still being processed. For this reason, please refrain as far as possible from making enquiries about the processing status at this time.
• The relevant standard land value is the average location value for the land within the standard land value zone. Consequently, the standard land value does not reflect the individual land value of an individual property. The standard land value and the standard land value zones are determined by the independent expert committees. If you have any questions, please contact your local expert committee.
  Note: You can find the relevant standard land values at www.grundsteuer-bw.de → tile "Bodenrichtwerte Grundvermögen" or directly at www.gutachterausschuesse-bw.de. The "Standard land values property tax B" section must be selected there.
• If you do not agree with the standard land value, you have the option of submitting a qualified expert opinion. You can find more information on the website www.grundsteuer-bw.de under the tile "Submitting an expert opinion".
  Please note:
  • Please note that an expert opinion cannot be replaced by verbal information from the expert committee or a simple letter.
  • If you commission the qualified appraisal by June 30, 2025, it will be taken into account by the tax office retroactively to January 1, 2025 - regardless of when you submitted the application to the tax office or submitted the appraisal.