Property tax reform: Important information for our community

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The market administration provides information about the property tax reform, which will introduce new assessment rates and measurement amounts from 2025.

Die Marktverwaltung informiert über die Grundsteuerreform, die ab 2025 neue Hebesätze und Messbeträge einführt.
The market administration provides information about the property tax reform, which will introduce new assessment rates and measurement amounts from 2025.

Property tax reform: Important information for our community

on October 14, 2024.

Current information on property tax reform

The property tax reform is on the home stretch. The previous valuation bases for properties are outdated and no longer correspond to the constitutional requirements. The Federal Constitutional Court has emphasized the need to update property valuations in order to make property tax fair and future-proof. This reform is intended to ensure that property tax revenue can continue to be used for important community investments.

The process of property tax assessment

The property tax is determined in two steps:

  • Im ersten Schritt ermitteln die Finanzämter die neuen Grundsteuermessbeträge basierend auf den Grundsteuererklärungen, die bis zum Stichtag 01.01.2022 eingereicht wurden. Viele Bürger sollten bereits ihren neuen Grundsteuermessbescheid erhalten haben, der für die Marktverwaltung verbindlich ist.
  • Die Marktverwaltung hat nun die Aufgabe, die bereitgestellten Grundsteuermessbeträge zu prüfen und die entsprechenden Hebesätze zu aktualisieren. Die derzeit gültigen Hebesätze verlieren am 31.12.2024 ihre Gültigkeit, weshalb neue Sätze ab dem 01.01.2025 erforderlich sind. Der Marktgemeinderat wird in seiner Sitzung im November über die neuen Hebesätze entscheiden.

    After the new assessment rates have been determined, the market administration will request the new property tax assessments. However, due to the high volume of work, it cannot be said exactly when these notices will be sent. However, the administration assumes that the notices will be sent to citizens before the first payment date on February 15, 2025.

    Possible objections and important information

    The new assessment rates apply uniformly to all taxpayers in the municipality. The individual property tax liability is determined by the revaluation of the properties carried out by the tax offices. The market administration has no influence on these assessments, but simply calculates the tax liability based on the new measurement amounts and assessment rates.

    If citizens want to object to the amount of property tax, it is important to know that the market administration is not the right person to contact. Objections must be addressed to the responsible tax office. The market administration will ask that objections be withdrawn as they are unable to process them.