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New property tax reform: What Merchinger owners can expect in 2025
The new property tax in Merching will apply from 2025. Find out how the reform affects calculation and payment.
New property tax reform: What Merchinger owners can expect in 2025
The property tax reform is in full swing and will bring noticeable changes for many property owners in Germany from 2025. This reform became necessary after the Federal Constitutional Court classified the previous calculation bases, the so-called standard values, as unconstitutional. The court found that the old values are no longer current and therefore lead to unequal treatment of taxpayers.
From 2025, property tax will be determined based on new calculation bases, the equivalent amounts or property tax values. A value-independent area model is being introduced in Bavaria, which ensures that property tax does not automatically increase as property prices rise. This is a significant difference from the federal model, which provides for such an automatic increase.
Determination of the new property tax
The tax offices are responsible for determining the new calculation bases. A distinction is also made between property tax A for agricultural areas and property tax B for built-up areas. The municipality of Merching will calculate the new property tax based on the assessment rate for the respective property tax types that will apply from 2025. The local council will decide on the assessment rates this year, which will then be published in a separate statute.
The property tax is expected to be determined as part of the annual budget statutes, which are issued in the spring of each year. This means that all owners will receive a new property tax assessment from the municipality of Merching in 2025, which will remain valid until there is a change.
Payment terms and change of ownership
Property tax is generally due in four installments per year: February 15th, May 15th, August 15th and November 15th. For small annual taxes, as is often the case with property tax A, payment is made in one lump sum on July 1st. To ensure that payments are made on time, it is recommended to issue a SEPA mandate. The new amount will be automatically taken into account from 2025 and there will be no additional costs for dunning procedures.
Another important point is the change of ownership. When a property is sold, the old owner remains liable to pay in the year of sale. The new owner only becomes liable to the municipality for property tax from January 1st of the following year. If the revaluation of the property at the tax office takes longer, the property tax for the old owner will be retroactively canceled and charged to the new owner.
If there are discrepancies in the calculation basis, those affected should contact the responsible tax office directly, as the municipality of Merching has no influence on the amount of the measurement. An objection to the municipality's property tax assessment will usually not be successful, which is why direct contact with the tax office is the right way.