Decision on property tax value / allocation update

You have received this notification because you have acquired ownership of a property, for example through a purchase agreement or inheritance.

The decision on the property tax value / allocation update is the basis for determining the property tax assessment amount and the property tax. In the event of a change in ownership (e.g. due to
sale, inheritance), the previously determined property tax value is to be attributed to the new owners by means of an attribution update. The effective date of the attribution is the following January 1 of the year in which the delivery according to the purchase agreement or the inheritance took place.

The key date for determining the property tax value is always January 1 of a year, as property tax is an annual tax based on this date.

The property tax to be paid results from the "Notice on property tax and the contribution to the Bremischer Deichverband" (= property tax notice). If the attribution has been made to a future reference date, you will receive a land tax assessment notice at the beginning of the year of attribution.

In the case of retroactive attribution, a land tax assessment notice should have been sent together with the notice on the land tax value and the notice on the land tax assessment amount. Exception: If the attribution takes place on 01.01.2023 or 01.01.2024, you are expected to receive the land tax assessment notice together with the notice on the land tax assessment amount in January 2025.

In the case of an attribution update, the most recently determined property tax value is attributed, i.e. in the same amount as was valid for the previous owner. How the property tax value for the property is calculated is shown in the assessment notice.

The property tax assessment amount does not have to be paid. It is only used to calculate the property tax. Please wait for the property tax assessment notice, which you will receive by the end of January. This will also state the due dates. Note: The property tax to be paid is considerably higher than the property tax assessment amount because the municipal assessment rate valid at that time is still to be applied to it.

In January, you will receive a land tax assessment notice for the year from the date of attribution. Only in the case of allocations on 01.01.2023 and 01.01.2024 will you receive the property tax assessment in January 2025. This assessment remains valid for subsequent years until you receive a new assessment. A new assessment will only be issued if the amount of property tax has changed.

In the year of sale, the person who sold the property still owes the property tax for the entire year and must pay the installments due. However, if you have contractually agreed (e.g. in the purchase contract) to pay the property tax from the date of transfer, you must make the payments on the basis of the contractual obligation. The tax office has nothing to do with this, i.e. the buyer and seller must clarify between themselves who will make the payments to the tax office in the year of the transfer of ownership.

Yes, a SEPA direct debit mandate can also be issued in the year of the transfer of ownership.

The tax number is shown at the top left of the property tax assessment notice / notice on the allocation update or the property tax assessment notice. The tax number remains the same even if the property changes hands. This is also the reference number that must be entered in Annex V to the income tax return.

When allocating the property tax value, only the ownership structure is determined. An objection is only permissible if the ownership structure has been incorrectly determined. The amount of the property tax value can only be changed by means of an application for a value update.