City of Konz: Changes to property tax
The following apply for the year 2026 in the city of Konz New property tax rates have been introduced. The corresponding notices will be sent out in the coming weeks.
The new tax rates are as follows:
- Property tax for agricultural and forestry businesses (Property Tax A): 500%
- Property tax for undeveloped land according to § 246 Valuation Act (BewG): 800%
- Property tax for developed properties according to § 249 para. 1 no. 1 to 4 BewG (residential properties): 500%
- Property tax for developed properties according to § 249 para. 1 no. 5 to 8 BewG (so-called non-residential properties): 800%
New this year is the distinction between residential properties , Non-residential properties as well as undeveloped land.
The background: With the State law on the introduction of an optional determination of differentiating tax rates (Property Tax Rate Act Rhineland-Palatinate – GrStHsGRP) On February 25, 2025, the state legislature granted municipalities a new steering instrument as part of the property tax reform. This regulation allows cities and towns to differentiate between various types of property within the framework of property tax B and to set separate tax rates for each. Taking constitutional principles into account, the city of Konz is introducing these separate tax rates with the objective of prioritizing residential property.
Example calculation:
The tax liability payable by the owners is calculated as follows:
- from the property tax assessment amount calculated by the tax office AS WELL AS
- from the corresponding tax rate of the municipality.
Previously, a property tax rate of 465% applied to all property owners in the city of Konz whose property was not agricultural or forestry land. With a property tax assessment of €100.00, this resulted in an annual tax liability of €465.00.
In the future, the following annual tax liability will arise for an annual assessment amount of €100.00:
- For undeveloped land according to § 246 Valuation Act (BewG) (tax rate 800) = €100.00 x 800% = €800.00
- for developed properties according to § 249 para. 1 no. 1 to 4 BewG (residential properties) (tax rate 500) = €100.00 x 500% of = €500.00
- Developed properties according to § 249 para. 1 no. 5 to 8 BewG (non-residential properties) (tax rate 800) = €100.00 x 800% = €800.00

