PROPERTY TAX
Important information about the new property tax from 2025
From 2025, you will receive property tax notices for the first time that are based on a new calculation basis. The nationwide property tax reform leads to an updated valuation of the properties, which determines the amount of property tax. Payments under the new law are due from January 1, 2025.
As before, property tax in Rhineland-Palatinate is calculated in three steps:
1. Determination of the basic value by the tax office
The tax office determines the property tax value on the basis of the assessment declaration (tax return) submitted. The owner of the property receives a notice of the property tax value - main assessment as of January 1, 2022.
This does not contain any request for payment!
2. Determination of the property tax assessment amount by the tax office
The tax office multiplies the property tax value by the legally established property tax assessment rate. The result is the property tax assessment amount. The owner of the property receives a notice of the property tax assessment amount - main assessment on January 1, 2025.
This also does not contain any request for payment!
3. Determination of property tax by the municipality
The municipality multiplies the property tax assessment amount communicated by the tax office by the relevant assessment rate of the city or municipality and sets the property tax. The owner of the property receives a property tax notice.
Only this notice contains a request for payment!
4. Submission of property tax change notifications
As part of the property tax reform, property tax values were determined according to the new law as of January 1, 2022 (so-called main assessment). These form the basis for the collection of property tax by cities and municipalities from 2025 onwards. If changes in the actual circumstances relating to the property have occurred or will occur after January 1, 2022, which could affect the previous value assessments, e.g.
• initial development,
• Extension, conversion, renovation, demolition,
• Expansion of living or usable space,
• Conversion of commercial premises into residential premises,
• Change in use (e.g. arable land becomes building land),
the owners must report this to the tax office.
This reporting requirement can be fulfilled by electronically submitting a property tax assessment declaration (assessment declaration) for dates beginning January 1, 2023. To assist you, click-through instructions for preparing an assessment declaration are available on the website of the State Tax Office: https://lfst.rlp.de/service/grund-und-boden/grundsteuerreformFurther information can be found at the following link: