In the past weeks or months, you have received the notice from the tax office about the determination of the property tax value and the notice about the determination of the property tax assessment amount as of 01.01.2025 for your property.
You will now receive your new property tax assessment notice from us at the beginning of January 2025.
The property tax set therein is calculated as follows:
Property tax = property tax assessment amount according to the tax office assessment notice (assessment basis) x local municipality assessment rate.
Politically, it was communicated that the reform of the property tax should be revenue-neutral for the local municipalities - i.e. the total revenue from the property tax after the reform should not be higher than before the reform. The local municipalities have adhered to this!
In order to maintain revenue neutrality, the local assessment rates had to be increased for almost all local municipalities in the association municipality, as the total property tax assessment amounts for the respective local municipality submitted by the tax office had been reduced.
In the course of the reform, individual changes are likely for individual property owners and are also intended by the legislator (elimination of the unequal treatment of the previous calculation system objected to by the Federal Constitutional Court in 2018).
However, the adjustment of the assessment rates will not generate any additional tax revenue, but will merely ensure the same tax revenue as in 2024.
If you have any questions about your new property tax assessment notice, which you will receive at the beginning of 2025, in particular regarding payment/due date or the assessment rate, please contact the municipal administration(info@winnweiler-vg.de or 06302/602-0).
If you have any questions about the notice on the determination of the property tax value or the notice on the property tax assessment amount (assessment notice), please contact the relevant tax office. You will find the contact details on the respective notices.
Note
If you have lodged an objection with the tax office against the determination of the property tax value or the property tax assessment amount, this procedure is not completed when you receive the property tax assessment notice from the local municipality. Despite the objection, the property tax must be paid to the local municipality on time until further notice. You do not have to lodge a new objection to the property tax assessment for the same matter.
If the basic assessment notice from the tax office is amended, the municipal property tax assessment notice (subsequent notice) is automatically amended.
Your municipal administration