In its ruling of April 10, 2018, the Federal Constitutional Court declared the valuation bases for the assessment of property tax in its previous form to be unconstitutional.

The legal basis now had to be newly regulated. The state of Lower Saxony made use of the opportunity to develop its own model for the valuation of developed and undeveloped properties (property tax B). The so-called "area-location model" takes into account

• the size of the property,
• the size of the residential and usable areas of the buildings on it and
• the location of the property within the municipality (measured by the standard land value in relation to the average standard land value of the municipality)

Due to the new regulations, all properties had to be revalued nationwide. All taxpayers were therefore required to submit a tax return. Based on these tax returns, the tax office sent out new property tax assessment notices to taxpayers, which are now - from 2025 - the basis for calculating property tax.

If you have any questions about the valuation of your property or questions about the property tax assessment notice and the information contained therein, please contact the Wolfenbüttel tax office directly

• in writing (by post) or
• by e-mail to: poststellefa-wf.niedersachsende or
• via the contact form for tax-related questions:

The City of Salzgitter cannot provide you with any information on the property tax assessment notice and the information and assessments contained therein, nor can it arrange for any changes to be made.

The employees of the City of Salzgitter will be happy to answer any questions you may have about the property tax assessment notice (assessment rate, due dates, SEPA direct debit mandate). You will find the contact details on the property tax assessment notice.

Further questions and answers on property tax can also be found on the website of the Lower Saxony State Tax Office (LSTN) (opens in a new tab).

Explanations on property tax and the (digital) property tax return (via ELSTER) are available from the State of Lower Saxony here: Property tax reform in Lower Saxony | State Tax Office of Lower Saxony (opens in a new tab).

In Lower Saxony, you only have to submit such a declaration once for property tax.

Agricultural and forestry properties are an exception. A declaration must be submitted for these every 7 years.