Receive real estate tax assessment for land used for agriculture and forestry or agricultural and forestry enterprises
Description
Property tax is a municipal tax levied on real property located in the municipality's territory.
If you are the owner or, in the new federal states, the user of a piece of agricultural or forestry land, you have to pay property tax - the so-called property tax A. You will receive a property tax assessment notice from the municipality.
The property tax is assessed in a three-stage procedure. In the old federal states, the basis for the land tax assessment notice is the assessed value determined by the tax office in accordance with the Valuation Act based on the 1964 value ratios, and in the new federal states it is the substitute economic value determined in accordance with the Valuation Act based on the 1964 value ratios. These values in turn form the basis for the land tax assessment amount.
The tax assessment amount multiplied by the assessment rate forms the tax to be paid. The assessment rate is set by the municipality by statute. The assessment rate for agricultural and forestry assets may differ from that for real property.
Under certain conditions, you can apply to the municipality for a partial remission of the tax if the normal gross income is reduced by more than fifty percent and other conditions are met.
Changes in the legal or factual circumstances of the real estate only have an effect on the real estate tax in the following year. For example, if you sell your property, the new owner will only be liable for property tax from the following year.
You are liable to pay the tax if you are the owner or (in the new federal states) user of agricultural and forestry land or farms.
Please ask your municipality for permissible payment methods.
- basically none
The basis for the tax assessment and levy is laid down in the valuation by the relevant tax office. Necessary documents for the valuation must already be submitted in the valuation and property tax assessment procedure there.
If you wish to apply for a waiver, please ask your municipality in what form and enclosing what documents this must be done.
- none,
- it is a tax payment; further costs are incurred only in case of late payment or non-payment (e.g. late payment penalties).
One quarter of the annual amount of the property tax is due on February 15, May 15, August 15 and November 15.
The municipalities may determine that small amounts are due in a different annual amount or in half annual amounts.
In addition, at your request, the tax can also be paid in one annual amount on July 01.
The relevant municipality with the right to levy
Forms: basically none; if necessary, direct debit authorization for the municipality to participate in the direct debit procedure.
Online procedure possible: Please ask your municipality.
Written form required: yes
Personal appearance required: no
After the tax office has issued a notice of assessed value and property tax measurement, the municipality will issue you a notice of assessment of property tax A on this basis. This notice may contain the assessment of property tax for one, or if necessary, for several calendar years.
If the same tax is to be paid in the future as in the previous year, the municipality may also assess the property tax by public notice.
The real estate tax payment shall be made according to the established payment dates.
If you are the owner or user of an agricultural and forestry property or business, a property tax A is payable for it.
Ministry of Finance Mecklenburg-Western Pomerania
18.08.2020
The text was automatically translated based on the German content.
