property tax

The tax office determines the property tax value on the basis of the assessment declaration (tax return) submitted. The owner of the property receives a notice of the property tax value - main assessment as of January 1, 2022.

This does not contain any request for payment!

The tax office multiplies the property tax value by the legally established property tax assessment rate. The result is the property tax assessment amount. The owner of the property receives a notice of the property tax assessment amount - main assessment on January 1, 2025.

This also does not contain any request for payment!

The municipality multiplies the property tax assessment amount communicated by the tax office by the relevant assessment rate of the city or municipality and sets the property tax. The owner of the property receives a property tax notice.

Only this notice contains a request for payment!