New property tax: What owners in Bavaria now need to know!

In Bavaria, new property tax notices are currently being sent. This affects all owners who will find out whether they will have to pay more or less property tax in the future. The recalculation became necessary because the Federal Constitutional Court classified the old calculation basis as unconstitutional. All owners had to submit property tax returns, in particular information on living space. The municipalities determine the amount of property tax by lifting rates.

In Munich, about half a million property tax notices were sent on January 9th. The notices will soon be sent in other cities such as Nuremberg, Erlangen and Ingolstadt. Some municipalities, including Regensburg, sent the notices in November 2024. The reform of the property tax should be new, which means that the municipalities should achieve the same high tax revenue as before.

Details for reform

The State Office for Statistics has calculated the office framework for the municipalities. The tax amounts for different owners can vary within a municipality. In Augsburg, around 62,000 taxpayers have to pay more than in the previous year. House owners tend to pay more and apartment owners less. Bavaria uses its own area model for recalculation of property tax, which differs from the federal model, which is based on the year of construction and land.

The property tax is subject to both farms and forestry (property tax A) as well as land such as single-family houses, condominiums and commercial areas (property tax B). The basis for the tax calculation in property tax A is the earnings value of the company and in property tax B the areas of the parcels, buildings and their use. Personal conditions of the property owners are not taken into account.

The property tax value is determined for calculating property tax A, which depicts the earnings capacity of the areas. First, the area of ​​the company is multiplied by a usage -dependent, flat -rate factor in order to receive the pure yield. This is multiplied by a factor of 18.6. The property tax value is offset against the number of property tax (0.55 per thousand) to determine the property tax measurement amount. This is finally multiplied by the municipality's rate to determine the final property tax.

The calculation is similar for property tax B, but different factors for land and various building uses are used here. In the event of changes to the property, taxpayers are obliged to report them to the tax office (except for a change of ownership). Examples of changes to be displayed are the cultivation of a winter garden or the use of an office building that changes.

Further information on the new property tax regulation in Bavaria are on Merkur and Bayernportal Available.