Property tax notice for land received

Service Description

Property tax is a municipal tax levied on real estate located in the municipality.
If you are the owner of a property, you have to pay property tax, the so-called property tax B. You will receive a property tax notice from the municipality.
The real estate tax is assessed in a three-stage procedure. In the old federal states, the basis for the property tax assessment is the assessed value determined by the tax office in accordance with the Valuation Act based on the 1964 value ratios, and in the new federal states it is the assessed value determined by the tax office in accordance with the Valuation Act based on the 1935 value ratios. These values in turn form the basis for the assessed property tax amount, which is also determined by the tax office and set by means of an assessment.
The tax assessment amount multiplied by the assessment rate then results in the property tax to be paid.
In the new federal states, taxation is also levied on rented residential properties and single-family houses for which there was no standard value on January 1, 1991, and for which such a value could not be determined. In this case, the annual amount of the real estate tax is calculated on the basis of the residential or usable area. It is a tax registration procedure with the municipality.
The assessment rate is set by the municipality by statute.
Changes in the legal or factual circumstances of the property only have an effect on property tax in the following year. For example, if you sell your property, the new owner will only be liable for property tax from the following year. Even if you build on your previously undeveloped property, you will not have to pay the increased property tax until the following year.
Under certain circumstances, you can be exempt from property tax. This is the case, for example, if you are a non-profit corporation and the property is used exclusively and directly for non-profit purposes. However, an exemption is usually not possible if the property is used for agricultural, forestry or residential purposes. You can apply for an exemption from real estate tax at the tax office.
In special cases, it is possible to waive the property tax. For example, if you own real estate whose preservation is in the public interest due to its importance for art, history, science or nature conservation, you may be able to apply to the municipality for a waiver of the tax if the income generated is usually less than the annual costs.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

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