Information for owners

If you have specific questions about your personal Grundsteuer, please get in touch with the relevant contact point. This may vary depending on the topic. We have compiled an overview for you here:

For appeals and applications for suspension of enforcement at Grundsteuer, please note that

• Appeals against 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 dated 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
  

As the owner of a property, you will receive the final property tax assessment notice from your local authority from the beginning of next year. This will state how much Grundsteuer 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 changed the way Grundsteuer is calculated.

If you have any questions about the specific Grundsteuer 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 Grundsteuer. Each municipality sets its own assessment rate. This is done publicly at municipal council meetings.

In the past, the regional municipal associations had promised that a municipality's income from Grundsteuer after the reform of Grundsteuer would be roughly the same as before. This is referred to as "revenue neutrality". However, it is possible that individual municipalities may deviate from this due to their budgetary situation.
Even if the promised revenue neutrality is adhered to in the municipality, there will be properties for which more Grundsteuer 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 addition to the assessment rate, the property tax value and the property tax assessment amount are also relevant for the calculation of Grundsteuer. 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 calculate Grundsteuer. 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 Grundsteuer.

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.