Property tax assessed value Declaration and notification obligations

The assessed value until 31.12.2024 / property tax value with tax effect from 01.01.2025 is determined by the locally responsible tax office on the respective main assessment date.

For periods prior to 01.01.2025, the assessed value determined according to the value conditions on 01.01.1964 forms the basis for the property tax assessment amount.

The property tax value to be determined for the first time on the main assessment date of 01.01.2022 forms the basis for the property tax assessment amount from 01.01.2025.

The determination of the property tax assessment amount is usually combined with the determination of the unit value/property tax value. This means that, as a rule, you will only receive one document containing both the property tax assessment amount and the unit value/property tax value.Irrespective of this, these are two independent administrative acts, each of which can be contested separately.

Please contact the tax office responsible for you.

• Tax office search at the Federal Central Tax Office

Periods before 01.01.2022

Obligation to submit tax returns

Tax returns to determine the assessed value must be submitted on each main assessment date in accordance with Section 28 (1) of the Valuation Act. In addition, you are obliged to submit a declaration to determine the assessed value if you are requested to do so by the tax office (Section 28 (2) sentence 3 of the Valuation Act).

Periods after 31.12.2021

Obligation to submit tax returns

Tax returns to determine the property tax value must be submitted for the main assessment date or another assessment date in accordance with Section 228 (1) sentence 1 of the Valuation Act if you are requested to do so by the tax office.

The request to submit the tax return can be made by the Federal Ministry of Finance in agreement with the supreme tax authorities of the federal states by means of a public announcement.

Tax returns to determine the property tax value must be submitted electronically to the responsible tax office in accordance with the officially prescribed data set. To avoid undue hardship, the tax office may waive transmission by remote data transmission.In these cases, the tax return can therefore be submitted in paper form.

Notification obligations

As the owner of real estate, you are obliged to notify the tax office of any change in the actual circumstances which affects the amount of the property tax value, the type of property or the type of land or which may lead to a first-time determination of the property tax value at the beginning of the calendar year following the change in circumstances.

The same applies if the ownership or economic ownershipownership or economic ownership of a building erected on third-party land has been transferred.

For information on the documents to be submitted, please refer to the official tax return forms including the relevant instructions.

The deadline for submitting the tax return (declaration of assessment) results from the public request or the request by the tax office.

The deadline for submitting a notification of a change in actual circumstances is three months and begins at the end of the calendar year in which the actual circumstances have changed.

• Valuation Act (BewG)
• Property Tax Act (GrStG)

30.01.2025