Grundsteuer zur Ersatzbemessung anmelden

For rental properties or single-family homes, register the property tax for substitute assessment with your municipality.

Property tax is a real (property) tax, i.e. a municipal tax levied on real estate located in the municipal area.

Real property is

• agricultural and forestry property (property tax A)
• Real estate and business assets (property tax B)

The tax office is responsible for valuing the individual properties. The assessed value forms the basis for the tax assessment amount. If there is no assessment notice from the tax office, the substitute assessment is applied.
The municipality sets the assessment rate by statute and issues the property tax assessment notice. The tax assessment amount multiplied by the assessment rate forms the tax to be paid.

Due date of the property tax:

Property tax is due quarterly on 15.02, 15.05, 15.08 and 15.11 or annually on 01.07 of each year. Advance payments must be made in accordance with the last assessment until a new tax assessment notice is issued.

Responsible municipality