The property tax assessment amount is determined by the local tax office. It is determined by applying a per mille rate (tax rate) to the assessed value/property tax value.
The determination of the property tax assessment amount is usually combined with the determination of the assessed 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.
If a value update, type update or attribution update (i.e. a new determination of the unit value/property tax value) is carried out between two main assessment dates with regard to the unit value/property tax value, the property tax assessment amount is redetermined.
