Property tax appeals and suspension of enforcement

For appeals and applications for suspension of enforcement of property tax, please note that

• Objections to property tax value and property tax assessment notices issued are only admissible within a one-month objection period.
• an application for suspension of enforcement of a property tax value and property tax assessment notice is only possible in the case of an admissible objection to the property tax value or property tax assessment notice.
• the tax court Baden-Württemberg has already rejected a suspension of enforcement due to constitutional doubts about the Land Property Tax Act (decision of 20.11.2024 ref. 8 V 1469/24)
• the tax offices are bound by the standard land values determined by the expert committees and applications for suspension of enforcement of the property tax assessment cannot therefore be granted. A lower value of the land that deviates by more than 30 percent from the property tax value determined by the tax office can only be recognized if this has been proven by a qualified expert opinion. It is therefore not sufficient to merely announce or commission an expert opinion for the suspension of enforcement to be granted.
• Appeals against the property tax assessment must be submitted to the responsible local authority