If you have specific questions about your personal property tax, please get in touch with the relevant contact point. This may vary depending on the topic. We have compiled an overview for you here:
| Questions about: | Contact point: |
| Standard land value | Expert committee of the municipality |
| Expert opinion for lower actual value of the land | Municipal expert committee and the persons named in the State Land Tax Act. Details can be found here. |
| Property tax value, property tax assessment amount and associated notices | Tax office |
| Assessment rate, assessed property tax and property tax assessment notice | Municipality |
As the owner of a property, you will receive the final property tax assessment notice from your local authority at the beginning of next year. This will state how much property tax you will have to pay from 2025. For the first time, the property tax assessment notice will be based on the new state property tax law, which has revised how property tax is calculated.
If you have any questions about the specific property tax or the property tax assessment notice, please contact your town or municipality. This is also responsible for the assessment rate.
The assessment rate is required for the final calculation of the property tax. Each municipality sets its own assessment rate. Some municipalities have already decided on their assessment rate, others are yet to do so. This is done publicly in the municipal council meetings. If you are interested in this, please check the agendas and meeting documents of your municipality.
In the past, the regional municipal associations have promised that a municipality's income from property tax after the property tax reform will be roughly the same as before. This is referred to as "revenue neutrality". However, it cannot be ruled out that individual municipalities will have to deviate from this due to their budgetary situation.
Even if the promised revenue neutrality is adhered to in the municipality, there will be properties in the future for which more property tax will have to be paid than before from 2025. However, there will also be many properties for which less will have to be paid in future. Such changes are an inevitable consequence of the ruling of the Federal Constitutional Court.
In this context, the Ministry of Finance has published a transparency register for citizens with forecast revenue-neutral assessment rates in order to show how the new assessment rates for 2025 are likely to change. This means that it is already possible to estimate how much property tax is likely to be payable under the new legal situation.
Important: The transparency register is an information service and the information is non-binding. The decision on the assessment rate lies exclusively in the hands of the local authorities.
In addition to the assessment rate, the property tax value and the property tax assessment amount are also relevant for calculating the property tax. These are determined by the tax office on the basis of your property tax return and communicated to you in the property tax value and property tax assessment notice.
The property tax value and property tax assessment amount are necessary in order to be able to calculate the property tax. The local authority is bound by the property tax assessment amount - even if an objection has been lodged against the property tax value or property tax assessment notice. If the objection is successful, the property tax assessment will be amended ex officio as a subsequent assessment. You then do not have to do anything further.
Important: If there are any changes to your property, you are obliged - even without a separate request from the tax office - to inform 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 amount, please contact your local tax office.
Two main pieces of data were essential for your property tax return: the size of your property and the standard land value. You have also indicated whether your property is developed and used primarily for residential purposes. This reduces your property tax.
If you disagree with the standard land value and the expert committee sticks to its assessment, you can commission an expert opinion to prove that the actual value of the land is more than 30 percent lower.
The independent expert committee of your local authority is responsible for the standard land value. If you have any questions or complaints about the standard land value, please contact the expert committee.