Before You File an Appeal
Please check first to see if the following information already addresses your inquiry.
I sold or bought my property. Why am I still receiving a property tax bill?
Property tax is an annual tax.
The determining factor is who owned the property on January 1. That person is liable to pay the full amount of property tax for the calendar year—even if the property was sold during the year.
Please note:
- Property tax reassessments are generally not carried out until the following year.
- This is contingent on the tax office having notified us of the change in ownership.
- After the entry is made in the land register, this may take four to six months.
Private agreements between the buyer and seller (e.g., regarding who bears the costs) have no effect on the statutory tax liability.
My notice contains incorrect information about the building or the living space.
Information such as, for example,
- Living space,
- Number of apartments,
- A single-family or two-family home, or
- the property tax assessment value
are determined by the tax office.
If your objection concerns this information, please contact the relevant tax office directly. The municipal association is bound by these assessments.
When should I contact the municipal association?
Please contact us if you suspect that
- the tax rate for your city or municipality was applied incorrectly, or
- Values from the tax office's property tax assessment notice (e.g., the assessed value) were not entered correctly.
Why do I have to pay a Chamber of Agriculture membership fee?
The Chamber of Agriculture fee is assessed together with Property Tax A (agricultural and forestry properties).
The obligation to pay fees applies regardless of whether the property is actually being used for agricultural purposes.
Information on Filing an Objection
It makes sense to file an appeal if you believe that your property tax assessment notice contains an error and that the error falls within the jurisdiction of the municipal association.
Please note:
- Please describe your request as precisely as possible and attach any supporting documentation, if available.
- If your inquiry concerns the tax office’s findings (e.g., property tax assessment or living area), please contact the relevant tax office first. An appeal against the municipal association’s decision cannot change these findings.