Property tax
- Steuern und Abgaben
- Bauen und Wohnen
Procedure
The responsible tax office must first determine the assessed value or real property tax value of the property in question. This value is then multiplied by the tax assessment figures stipulated in the Real Property Tax Act. The resulting property tax assessment amount is then multiplied by the so-called assessment rate to determine the property tax to be assessed. The assessment rate is set by the municipality; it is 695% (as of 2016, previously 580% since 2004) for real property (property tax B) in Bremen and 250% for agricultural property.
Legal bases
More information
Certain land is exempt from real estate tax (e.g. land owned by religious societies and also used for religious purposes).