PROPERTY TAX
Important information about the new property tax from 2025
From 2025, you will receive property tax notices for the first time that are based on a new calculation basis. The nationwide property tax reform leads to an updated valuation of the properties, which determines the amount of property tax. Payments under the new law are due from January 1, 2025.
As before, property tax in Rhineland-Palatinate is calculated in three steps:
1. Determination of the basic value by the tax office
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!
2. Determination of the property tax assessment amount by the tax office
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!
3. Determination of property tax by the municipality
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!