Information on the property tax reform
The financial administration of the state of Rhineland-Palatinate has been accepting declarations for determining the property tax value since July 2022. The declaration should be submitted electronically via the "MeinELSTER" portal. As part of the revaluation, all owners of their property must submit a declaration to determine the property tax value.
"With the beginning of the acceptance of the declarations of determination, another important step is taken in the implementation process of the property tax reform. As a rule, we support the owners by sending them a master data sheet that already contains so-called basic geodata relevant to the declaration. In addition, the financial administration provides a brochure that answers important questions in the context of the assessment procedure," said Finance Minister Doris Ahnen.
In a so-called main determination on January 1, 2022, new property tax values are to be determined by the tax offices, which will be used as a basis for property tax from 2025. In Rhineland-Palatinate, around 2.5 million economic units, such as land or agricultural and forestry businesses, are affected.
After the Federal Ministry of Finance issued a public announcement on March 30, 2022, requesting the submission of the declaration of assessment, the Rhineland-Palatinate tax authorities are currently sending out millions of information letters, including the aforementioned master data sheet (help to fill in), as a voluntary service. The data sheet itself does not replace the declaration of determination. The deadline for submitting the declaration for determining the property tax value on January 1, 2022 ends on October 31, 2022.
The declarations of determination can e.g. B. can be submitted via the tax portal "MeinELSTER" (www.elster.de). The forms for property tax are available on this portal under the heading "Forms & Services". Prior registration in the ELSTER portal at www.elster.de is a prerequisite for submitting the declaration via “MeinELSTER”. Anyone who has not yet used ELSTER (e.g. for preparing and submitting income tax returns) should register free of charge. Statements for relatives can also be sent with the user account.
Taxpayers who do not have the appropriate technical options and personal knowledge for electronic data transmission should contact their responsible tax office. In individual cases, the declaration of assessment can also be submitted in paper form.
The most important dates as well as declaration and notification obligations can be found in the new brochure “Tax Tip – Property Tax Reform” from the Ministry of Finance. This can be picked up at the local tax offices since May and is available for download on the ministry's website: https://s.rlp.de/pLEaP
Further information on the implementation process of the real estate tax reform (e.g. on the submission of declarations by close relatives or click instructions for registering with "MeinELSTER") is available on the website of the State Tax Office at www.fin-rlp.de/grundsteuer available.