Property tax unit value or property tax value determination

The assessed value or property tax value 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 in accordance with 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.

A new main assessment takes place every 7 years. If the type, attribution or value of the economic unit changes between two main assessment dates, the type, attribution or value is updated. For a value update, however, certain minimum limits must be exceeded with regard to the change in value.

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 assessed/property tax value.Irrespective of this, these are two independent administrative acts that can be contested separately.

Please contact the tax office responsible for you.

• Tax office search at the Federal Central Tax Office

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

28.03.2024