Receive property tax notice for properties

The property tax is a municipal tax that is levied on real estate located within the municipality.
If you are the owner of a property, you must pay property tax on it, the so-called property tax B. You will receive a property tax notice for this from the municipality.
The assessment of the property tax is carried out in a three-stage process. In the old federal states, the basis for the property tax assessment is the standard value determined by the tax office in accordance with the Valuation Act based on the value ratios of 1964, and in the new federal states, the standard value determined by the tax office in accordance with the Valuation Act based on the value ratios of 1935. These values in turn form the basis for the property tax assessment amount, which is also determined by the tax office and set by notice.
The tax assessment amount multiplied by the tax rate then results in the property tax to be paid.
In the new federal states, rental properties and single-family homes for which no standard value existed on January 1, 1991 and for which no standard value could be determined are taxed according to the substitute assessment basis. The annual amount of property tax is calculated based on the living space or usable area. This is a tax registration procedure with the municipality.
The municipality sets the tax rate by statute.
Changes to the legal or actual circumstances of the property only have an impact on property tax in the following year. If you sell your property, for example, the new owner will only be liable to pay property tax from the following year. You will also only have to pay the increased property tax for building on your previously undeveloped property in the following year.
Under certain circumstances, you can be exempted from property tax. This is the case, for example, if you are a non-profit organization and the property is used exclusively and directly for non-profit purposes. However, an exemption is generally not possible if the property is used for agricultural, forestry or residential purposes. You can apply for an exemption from property tax at the tax office.
In special cases, it is possible to waive property tax. For example, if you own property whose preservation is in the public interest because of its importance for art, history, science or nature conservation, you may be able to apply to the municipality for a tax waiver if the income generated is generally lower than the annual costs.