Information for owners

If you have specific questions regarding your personal Grundsteuer, please contact the appropriate department. Depending on the topic, this may vary. We have compiled an overview for you here:

Grundsteuer Regarding appeals and motions to stay the enforcement of the property tax assessment, please note that

• Objections challenging the constitutionality of the State Property Tax Act that have been suspended to date will remain suspended for the time being. The Federal Fiscal Court has upheld the State Property Tax Act ( Baden-Württemberg ). However, since the plaintiffs have announced their intention to file a constitutional complaint with the Federal Constitutional Court, the tax offices are currently not processing these appeals further. If you wish to maintain your appeal, you therefore do not need to take any action at this time.
• Objections to property tax assessment and property tax assessment notices that have been issued are only admissible within a one-month objection period.
• A request to suspend the enforcement of a property tax assessment or tax assessment notice is only possible if a valid objection has been filed against the property tax assessment or tax assessment notice.
• The Federal Fiscal Court has confirmed the constitutionality of the State Property Tax Act ( Baden-Württemberg ).
• According to the Federal Fiscal Court’s ruling, tax offices are bound by the standard land values determined by the appraisal committees. An individual adjustment of the standard land value (e.g., a reduction in value due to a sloping location) is not permitted.
• In the opinion of the Federal Fiscal Court, proof of a lower land value based on property-specific characteristics of the land being appraised is possible only by means of a qualified appraisal in accordance with § 38(4) of the State Property Tax Act of Baden-Württemberg (LGrStG BW).
• Appeals against the property tax assessment must be filed with the relevant municipality.

As the owner of a property, you will receive the final property tax assessment notice from your municipality. This notice will specify the amount of property tax ( Grundsteuer ) you are required to pay starting in 2025. For the first time, the property tax assessment notice is based on the new State Property Tax Act (Landesgrundsteuergesetz), which has revised the rules for determining the standard land value ( Grundsteuer ).

If you have questions about the specific amount of Grundsteuer or the property tax assessment notice, please contact your city or municipality. The municipality is also responsible for setting the assessment rate.

The assessment rate is required for the final calculation of the Grundsteuer. Each municipality sets its own assessment rate. This is done publicly during municipal council meetings.

In the past, the state associations of municipalities had promised that a municipality’s revenue from the “ Grundsteuer ” would remain roughly the same after the reform of the “ Grundsteuer ” as it was before. This is referred to as “revenue neutrality.” However, individual municipalities may deviate from this due to their budgetary situation.
Even if the promised revenue neutrality is maintained at the municipal level, there will be properties for which more Grundsteuer will have to be paid starting in 2025 than before. Conversely, there will also be many properties for which the tax payable will be lower in the future. Such changes are an inevitable consequence of the Federal Constitutional Court’s ruling.

In addition to the assessment rate, the property tax value and the property tax assessment base are also relevant for calculating the Grundsteuer. The tax office has determined these based on your property tax return and notified you of them in the property tax value and property tax assessment notice.

The property tax value and the property tax assessment base are necessary to calculate the “ Grundsteuer.” The municipality is bound by the property tax assessment base—even if an appeal has been filed against the property tax value or property tax assessment notice. Even in this case, you are generally required to pay the property tax ( Grundsteuer ) set by the municipality. An appeal has no suspensive effect. If the appeal is successful, the property tax notice will be amended ex officio as a follow-up notice. You do not need to take any further action.

Important: If there are any changes to your real estate holdings, you are required to notify the tax office—even without a separate request from the tax office. This is the case, for example, if you no longer use a property primarily for residential purposes.

If you have any questions regarding the property tax value or the property tax assessment base, please contact your local tax office.

Two pieces of information were primarily essential for your property tax return: the size of your property and the standard land value. In addition, you indicated whether your property is developed and used primarily for residential purposes. This reduces your “ Grundsteuer.”

If you disagree with the standard land value and the appraisal committee stands by its assessment, you may commission an appraisal to demonstrate that the actual value of the land is more than 30 percent lower.

Your municipality’s independent appraisal committee is responsible for determining the standard land value. If you have any questions or objections regarding the standard land value, please contact the appraisal committee.