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How is the property tax calculated?

Up to and including the cut-off date of 01 January 2024, the standard value of the land, the agricultural and forestry business or the piece of land, which is determined by the tax office in accordance with the provisions of the
Valuation Act and, in a second step, multiplied 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 as follows

  • for agricultural and forestry enterprises: 6 per mille
  • for single-family houses: 2.6 per mille for the first 38,346.49 euros of the assessed value and 3.5 per mille for the rest of the assessed value
  • for two-family houses: 3.1 per thousand
  • for all other properties: 3.5 per mille.

In the last 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, the property tax assessment amount and the property tax is carried out in each case with a separate notice.

 

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