Property Tax - Information

Based on the submitted assessment declaration (property tax value declaration), the tax office determines the property tax value for each parcel of land and uses this to calculate the property tax base amount. The property tax value and the property tax base amount arecommunicated to the respective owners via a noticeissued by the tax office.

The municipality assesses the property tax for taxpayers by issuing a property tax assessment notice based on the property tax assessment notices received from the tax office and applying the valid assessment rate (multiplying the property tax assessment base by the assessment rate). The assessment rate is set by a resolution of the city council in the budget ordinance or the assessment rate ordinance.

If the assessment rate and the tax bases do not change, the property tax assessment for subsequent years may also be made by means of a public notice. The due dates are also specified in the assessment notice or the public notice.

Change of Ownership

In the event of a change of ownership, please note that the persons liable for property tax for the entire calendar year are those to whom the property is attributed as of January 1 of that year. The property tax can only be transferred to the new owners once the tax office has issued the corresponding property tax assessment notice. Arrangements regarding pro-rata payments between the previous and new owners can only be made under private law.

The tax rate for Property Tax A (previously 300%) was reduced to 0% effective January 1, 2025; this means that Property Tax A will not be levied until further notice.

• Property Tax Act
• Tax Code