Property tax is levied on each property owner. The basic control A to be paid for agricultural and forestry holdings and land, property tax B for undeveloped and developed land.
The tax office performs the evaluation of real estate and created Einheitswert- and measuring communication. If the base value is multiplied by the multiplier, the result of the property tax amount. Tax notices are valid until the next change, so for several years.
For tax purposes, ownership at the beginning of the calendar year shall prevail. A change of ownership during the year affects tax until the next 01.01. out. This means that the seller has to pay the property tax for the calendar year. Regardless may be offset by private law with the purchaser according to the agreement in the purchase agreement, the prorated property tax.
The property tax is to 15:02., 15.05., 15:08. and 15:11. due respectively to a quarter. On request, the property tax can to 01.07. be paid in an annual amount. The application must no later than 15:11. last year be made.
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