Grundsteuer: Veranlagung von Grundsteuern

The person liable for property tax is generally the person who owned the taxable property on January 1 of a given year. If the tax office assigns this to more than one person, they are liable as joint debtors. The names of the tax debtors can be found in the basic assessment notice from the tax office.

If the same property tax is payable for a calendar year as in the previous year, it is determined by public notice.

The property tax is levied in accordance with the provisions of the Property Tax Act of August 7, 1973 (BGBl. I p. 965) in the currently valid version. The annual tax to be paid is calculated as follows:

Property tax assessment amount according to the tax office's decision

X

Assessment rate in accordance with the budget bylaws or local assessment rate law of the City of Bremerhaven

Assessment rates until 31.12.2024:
Property tax A: 250 % (agricultural property)
Property tax B: 645 % (other property)

Rates of assessment from 01.01.2025:
Property tax A: 260 % (agricultural property)
Property tax B: 896 % (other property)

No documents required.

No special requirements.

None
None

The property tax is paid after the tax office has issued a corresponding basic assessment notice. The transfer of ownership for tax purposes is also automatic. A corresponding application does not have to be submitted.

The payment obligation for a new owner begins at the earliest on January 1 of the year following the change of ownership. Without a corresponding attribution update from the Bremerhaven tax office, we are not authorized to demand payment of the property tax from the purchaser by sending him a tax notice issued in his name.

An agreement in the purchase contract that the purchaser must assume payment of the property tax from a certain point in time only applies to the contracting parties among themselves. We recommend that you consult with each other in good time regarding the payment of any additional claims that may be assessed.

The transfer to a new taxpayer shall take place immediately after the receipt of the basic notice of the tax office in the tax office.

The transfer of the tax to a new taxpayer (e.g. due to a purchase agreement) is carried out immediately after the tax office has received the basic decision of the tax office.