Property tax assessment notice for agricultural and forestry land or agricultural and forestry businesses received
Service description
Property tax is a municipal tax levied on real estate located within the municipal area.
If you are the owner or user of agricultural or forestry land in the new federal states, you must pay property tax—known as property tax A. You will receive a property tax assessment from the municipality.
Property tax is assessed in a three-step process. In the old federal states, the property tax assessment is based on the unit value determined by the tax office in accordance with the Valuation Act based on the value ratios of 1964, and in the new federal states, it is based on the substitute economic value determined in accordance with the Valuation Act based on the value ratios of 1964. These values in turn form the basis for the property tax assessment amount.
The tax assessment amount multiplied by the assessment rate forms the tax to be paid. The assessment rate is set by the municipality by statute. The assessment rate for agricultural and forestry assets may differ from that for real estate.
Under certain conditions, you can apply to the municipality for a partial tax exemption if the normal gross yield is reduced by more than fifty percent and other conditions are met.
Changes in the legal or actual circumstances of the property only affect property tax in the following year. If, for example, you sell your property, the new owner will only be liable for property tax from the following year.Procedure
Once the tax office has issued a standard value and property tax assessment notice, the municipality will issue you with a notice of property tax assessment A on this basis. This notice may contain the property tax assessment for one or, if applicable, several calendar years.
If the same tax as in the previous year is to be paid in the future, the municipality may also assess the property tax by public announcement.
The property tax payment must be made according to the specified payment dates.Who should I contact?
Municipality responsible for collection
Prerequisites
The tax liability arises if you are the owner or (in the new federal states) user of agricultural and forestry land or businesses.
Please contact your local authority for details of permitted payment methods.
What documents are required?
- basically none
The basis for tax assessment and collection is established during the valuation by the relevant tax office. The documents required for the valuation must be submitted as part of the valuation and property tax assessment procedure.
If you wish to apply for a tax waiver, please contact your local authority to find out how to do so and what documents you need to submit.What fees apply?
- none,
- This is a tax payment; further costs only arise in the event of late payment or non-payment (e.g. late payment surcharges).
What deadlines do I have to observe?
Property tax is payable in four equal installments on February 15, May 15, August 15, and November 15.
Local authorities may decide that small amounts are payable in a single annual installment or in two half-yearly installments.
In addition, upon request, the tax can also be paid in a single annual installment on July 1.Legal basis
Applications / Forms
Forms: generally none; possibly a direct debit authorization for the municipality to participate in the direct debit procedure
Online procedure possible: please inquire with your municipality.
Written form required: yes
Personal appearance required: noWhat else should I know?
If you are the owner or user of agricultural and forestry land or a business, you must pay property tax A for this.
Author
Forwarding service: Deep link to the original portal- Property tax assessment for agricultural and forestry assets in Saxony-Anhalt
Display of performance in the source portal
- Property tax assessment for agricultural and forestry assets in Saxony-Anhalt