Received property tax assessment notice

Property tax is a municipal tax levied on real estate located within the municipality's territory.

Property tax is a municipal tax levied on real estate located within the municipality's territory.
If you own a piece of land or property, property tax must be paid for it, the so-called property tax B. You will receive a property tax assessment notice from the municipality for this.
The determination of the real property tax for the real estate asset category is carried out in a two-stage procedure. The basis for the real property tax assessment notice is the real property tax assessment amount, which is determined by the tax office and established by official notice.
The assessed property tax amount multiplied by the assessment rate then yields the property tax to be paid.
The municipality sets the assessment rate by statute.
Changes in the legal or factual circumstances of a property only take effect for property tax purposes in the following year. If, for example, you sell your real estate, the new owner will only become liable for property tax starting from the subsequent year. Similarly, you will only have to pay the increased property tax for the development of your previously undeveloped property in the following year.
Under certain conditions, you can be exempted from the property tax. This is the case, for example, if you are a non-profit organization and the property is used exclusively and directly for non-profit purposes. However, an exemption is generally out of the question if the property is used for agricultural, forestry, or residential purposes. You apply for an exemption from the property tax at the tax office.
In special cases, it is possible to have the property tax remitted. If, for example, you own real estate whose preservation is in the public interest due to its significance for art, history, science, or nature conservation, you may be able to apply to the municipality for a tax remission if the income generated is generally lower than the annual costs.

After the tax office has issued a property tax assessment base notice, the municipality will issue you a notice on this basis regarding the assessment of property tax B. This notice may include the property tax assessment for one, but possibly also for multiple calendar years.
If the same tax is to be paid in the future as in the previous year, the municipality may also assess the real estate tax by public notice.
Property tax payment must be made by the specified payment due dates.

The real estate tax is due in quarterly installments of one-quarter of its annual amount on February 15, May 15, August 15, and November 15.
The municipalities can determine that, by way of derogation, small amounts shall be due as an annual amount or in half-yearly amounts.
Additionally, upon your request, the tax can also be paid in a single annual amount as of July 1st.

• There are no fees;
• This is a tax payment; additional costs will only be incurred in the event of late payment or non-payment (e.g., late payment penalties).

You can inquire about permitted payment methods at your municipality.

Hessian Land Tax Act

§§ 2 to 16 BewG, § 218 sentence 1 no. 2 and sentence 3 BewG in conjunction with § 99 para. 1 no. 1 BewG, §§ 243 to 246 BewG and § 248 BewG, § 249 paras. 5, 6 and 10 BewG and § 266 paras. 3 and 5 BewG

GrStG with the exception of §§ 10, 13, 15 paras. 1 and 5, 17, 18, 20 17 para. 4, 18 para. 4, 20 para. 3, 21 and 25 para. 5