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Source: BUS Sachsen-Anhalt (Linie6PLus)

Receive notification of the property tax assessment amount

Description

If you are the owner of real estate (or, in the new federal states, users of agricultural and forestry assets) that is not exempt from property tax, the tax office will issue a property tax assessment notice to you. This property tax assessment notice serves the municipality as the basis for the property tax assessment to be issued.
In the case of property tax, the object of taxation is real estate within the meaning of the Valuation Act.
The property tax is determined in a three-stage process.
For the calculation of the property tax, the so-called unit value to be determined by the tax office is decisive. The tax assessment amount is obtained by applying a tax assessment figure to the assessed value. In the case of agriculture and forestry in the new Länder, the unit value is replaced by the substitute economic value.
The assessment notice is the basic assessment notice for the property tax assessment notice, while the property tax assessment notice is the basic assessment notice for the property tax assessment. If you have objections to the amount of the determined value of the property, you must appeal against the assessment notice within the appeal period; if you have objections to the tax assessment figure, it is necessary to contest the property tax assessment notice.
The property tax rate is between 2.6 and 3.5 per cent for real estate in the old federal states, and between 5.0 and 10 per cent for real estate in the new federal states; for agricultural and forestry holdings, it is 6% in both the old and new Länder.
Under certain conditions, you can be exempt from property tax. This is e.g. the case if they are a non-profit corporation and the property is used exclusively and directly for charitable purposes. However, an exemption is usually not considered if the property is used for agricultural, forestry or residential purposes. You can apply for an exemption from property tax at the tax office.

The tax liability arises when you are the owner of real estate.

The basis for the property tax assessment amount is already laid in the valuation procedure.
The tax office will therefore ask you - if necessary - to submit a declaration to determine the assessed value, enclosing the declaration forms. If necessary, the tax office will ask for further documents.
If you want to apply for a property tax exemption, please ask your tax office how and with which documents the application should be submitted.

Basically none;
However, if you have been granted a property tax exemption and the usage or ownership structure changes, you must notify the responsible tax office within 3 months of the change occurring.

Forms: none
Online procedure possible: no
Written form required: yes
Personal appearance required: no

Have you purchased a plot of land or e.g. builds on a plot of land owned by you, you may receive a request from your tax office to submit a declaration to determine a assessed value. The tax office will then attribute an already determined assessed value to you or update the assessed value. The value determined when determining the assessed value forms the basis for the assessment of the property tax assessment amount. Multiplied by the tax rate, it results in the property tax assessment amount. The tax office will inform you of this with a notification.
These decisions have permanent effect, i.e. as long as the factual and legal circumstances of the real estate do not change, these decisions remain effective for the future.
The municipality entitled to levy also receives a notification of the amount of the property tax assessment amount. On this basis, it will determine the property tax.

If you are the owner of a plot of land or an agricultural and forestry business or land used for agriculture and forestry, you will receive a property tax assessment notice from the tax office, which is issued on the basis of a assessed value assessment. The property tax assessment notice forms the basis for the property tax assessment by the municipality.

Ministry of Finance Mecklenburg-Vorpommern

The text was automatically translated based on the German content.