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Decision on property tax value / allocation update

  • Steuern und Abgaben
  • Bauen und Wohnen 



    		

			

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Attribution update

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
If the ownership structure of a property, an agricultural or forestry business or a piece of land changes and the responsible tax office becomes aware of this, the previously determined property tax value is determined for new owners by means of an allocation update. At the same time, a notice of the property tax assessment amount is issued. This is the basis for calculating the property tax. The debtor of the property tax is the person who was the owner or beneficial owner of the taxable object on January 1 of a given year. If the property has been assigned to several persons by the tax office, they are joint and several debtors.

								    

									    Requirements
  • Ownership, partial ownership or heritable building right to a property
  • The responsible tax office is determined by the municipality in which the property is located
  • For properties in the municipality of Bremen, the Bremerhaven tax office is responsible for determining the property tax value, the property tax assessment amount and the assessment of property tax
  • For properties in Bremerhaven, the Bremerhaven tax office is responsible for determining the property tax value and the property tax assessment amount. The Tax Office at the Municipality of Bremerhaven is responsible for determining the property tax.
  • From 01.01.2025, the basis for determining the property tax is the most recently determined property tax value. The property tax assessment is a subsequent assessment.