Up to and including January 1, 2024, the unit value of the property, agricultural and forestry business or piece of land, which is determined by the tax office in accordance with the provisions of the
Valuation Act and multiplied in a second step by the tax assessment figures stipulated in the Property Tax Act, still serves as the basis for calculating the property tax.
The tax assessment figures are
- for agricultural and forestry businesses: 6 per thousand
- for single-family homes: 2.6 per thousand for the first 38,346.49 euros of the assessed value and 3.5 per thousand for the remainder of the assessed value
- for two-family houses: 3.1 per thousand
- for all other properties: 3.5 per thousand.
In the final step, the municipality multiplies this property tax assessment amount by a so-called assessment rate. The assessment rates can be set by the municipality itself.
The assessment or determination of the assessed value, property tax assessment amount and property tax is carried out in a separate notice
Information on the new property tax from January 1, 2025 can be found on the state's own website.