Property tax assessment

The property tax is a real property tax (also called object tax). It is based on the ownership, condition, and value of a property. It is levied by the municipality in whose municipal area the real estate is located. Domestic real estate is subject to taxation.

Real estate is

• agricultural and forestry property (real estate tax A),
• Real estate and business property (Real estate tax B).

The tax office is responsible for the valuation of the individual properties.

The assessed value forms the basis for the tax assessment amount. The municipality (town or city) determines the assessment rate via the budgetary law and issues the property tax assessment notice. The tax assessment amount multiplied by the assessment rate equals the tax to be paid.