Property tax; receipt of the property tax assessment notice and payment to the municipality

Have you received a property tax assessment notice from the municipality? Below you will find the answers to the most important questions. If you still have questions, you can find more detailed information under "Further links".

What do you have to pay property tax for?

The following are subject to property tax

• Agricultural and forestry businesses (property tax A) and
• Properties, e.g. detached houses, owner-occupied flats, commercial properties (property tax B).

Property tax is a property tax, i.e. property tax must be paid for every agricultural and forestry business and every plot of land in Germany. The personal circumstances of the owner are not taken into account when determining the tax base.

Who has to pay the property tax?

The municipality demands the property tax from the person or persons to whom the tax office has attributed the property. If this attribution is incorrect, please contact the tax office. If the agricultural and forestry business or the property belongs to several persons, companies or communities, they owe the property tax jointly.

If the ownership changes because the agricultural and forestry business or the property has been sold, given away or inherited, the new owner must pay the property tax from 1 January of the following year. For the year in which the ownership structure has changed, the old owner must still pay the property tax. The old and new owners can agree among themselves that the costs will be borne by the new owner. The municipality itself may not demand the property tax for this calendar year from the new owner, but must still approach the previous taxpayers for this.

If the property is rented out, the property tax can be passed on to the tenant as part of the operating costs.

How high is the property tax?

Property tax is calculated as follows: Taxable value × Tax rate = Property tax

A detailed description of how the property tax assessment base is calculated can be found under "Property tax from 2025; receipt of the notice regarding the property tax value or property tax equivalents and the property tax assessment base".

There are at least two assessment rates in every municipality. One assessment rate applies to all agricultural and forestry businesses in the municipality ("Property Tax A"). The other assessment rate applies to all land in the municipality (“Property Tax B”). In addition, the municipality may set further assessment rates for specific categories. The municipality is free to determine the level of the assessment rates. In principle, the assessment rate for the current year must be determined by 30 June. You can enquire with your local council to find out which assessment rate applies in your municipality.

Who do I have to pay the property tax to?

You must pay the property tax to the local authority in which your agricultural or forestry business is located or where the property is situated. You will find the bank details on your property tax notice.

Please do not transfer the property tax to the tax office.

When do I have to pay property tax?

The property tax is set as an annual amount, which is generally due on 15 February, 15 May, 15 August and 15 November in one quarter each. You can apply to the municipality by 30 September of the previous year for the property tax to be due in one annual amount on 1 July.

On your property tax assessment notice you will find detailed information on when and how much property tax you have to pay.

How can I defend myself against the property tax assessment?

Please refer to the "Legal remedy" section.

When is property tax waived?

Property tax is waived (in full or in part) only in exceptional cases (e.g. certain plots of land with minimal infrastructure that are used as sports facilities; properties whose preservation is in the public interest due to their significance for art, history, science or nature conservation, provided that the revenue generated is generally less than the annual costs).
In some cases, the local authority may partially waive the property tax (e.g. in the case of an excessive property tax burden on a building that is oversized, not intended for residential use, simply furnished and permanently unused).

You must apply to the municipality for the waiver by 31 March of the following year.

When is property exempt from property tax?

Property is exempt from council tax only in exceptional cases. You can find detailed information at www.grundsteuer.bayern.de. You must apply to the tax office for the tax exemption.

What do I have to do if something has changed in the property?

Please refer to the information under "Property tax; reporting changes to property ownership".

Based on the authorisation in the Property Tax Act, the City of Kitzingen levies property tax (right to levy) on property located within its municipal area. The city determines the percentage rate (assessment rate) of the property tax assessment amount at which the property tax is to be levied from the taxpayer (owner). The amount of the property tax assessment amount is determined by the responsible tax office by applying a rate per thousand to the assessed value (assessment basis). The tax liability is always calculated on 1 January of the year. This means that the person to whom the property was allocated on 1 January of that year is solely liable for the property tax for the entire calendar year.

Rates of assessment