Please note!
The City of Salzgitter cannot provide you with any information on the property tax assessment notice and the information and determinations contained therein, nor can it initiate any changes.
The City of Salzgitter can only provide you with information on your property tax assessment notice.
What is property tax?
Property tax is one of the property taxes. The object is the property. The tax is based solely on this. This means that the economic and personal circumstances of the owner play no role in the amount of the tax.
The municipalities are entitled to the property tax revenue.
Also irrelevant is the amount of income a property generates (e.g. rented or vacant).
Further information from the Lower Saxony State Tax Office (opens in a new tab) (tax returns, FAQ, laws)
What is changing with property tax?
What is property tax A and how will it be assessed in future?
Agricultural and forestry property is subject to property tax A.
The valuation of agricultural and forestry property will (also) in future be based on the newly regulated federal valuation law. With a few exceptions, this law will also be applied in Lower Saxony.
Agricultural and forestry property is valued nationwide on the basis of a standardized, average capitalized earnings value method.
This is a standardized land valuation in which the land owned by the farm is valued separately according to use and type of use.
What is property tax B and how will it be assessed in future?
All other developed or undeveloped properties that are not classified as agricultural or forestry land are subject to the valuation rules for property tax B.
In future, residential buildings will be valued as property assets (property tax B).
Here too, the federal government has created new valuation rules. However, Lower Saxony has made use of the new state opening clause introduced in the Basic Law and introduced a calculation method for the valuation of real property (for property tax B) that differs from the federal reform law, the so-called "area-location model".
This valuation takes into account the area of the land and the residential and usable areas of the buildings on the one hand and a location factor based on the standard land values on the other.
The main assessment date is January 1, 2022 and the property is valued on this date.
The main assessment date is January 1, 2025, on which date the valuation forms the basis for the calculation and assessment of property tax for the first time.
Why did the calculation of property tax have to be changed?
Since 1964, the regular revaluations of properties, which were actually provided for in the law, have no longer been carried out. This inevitably led to unequal treatment and value distortions in property tax. There was no longer any justification for this.
In 2018, the Federal Constitutional Court therefore declared the previous property tax assessment to be contrary to equality and ordered the (federal) legislator to enact a new regulation in line with the constitution by the end of 2019.
The federal government implemented this mandate on November 26, 2019 with the Property Tax Reform Act. A newly introduced state opening clause allows for deviating state regulations. Lower Saxony has made use of this with its own model for property tax B, the so-called "area-location model".
When do the amended property tax regulations apply?
The new law is to be implemented by the municipalities from January 1, 2025 (main assessment date).
The property tax assessment - (revenue-neutral) assessment rate and property tax
Revenue-neutral assessment rate means that the assessment rate compensates for the deviations due to the changed property tax assessment amounts and the property tax revenue of the City of Salzgitter in 2025 remains unchanged compared to 2024.
Even if the city of Salzgitter does not have any additional or reduced revenue as a result of the property tax reform, the individual property tax in 2025 will generally be higher or lower than in 2024 despite the revenue-neutral assessment rate.
Example of property tax calculation
The property tax is calculated according to a simple formula:
Tax assessment amount x assessment rate = property tax
(Tax assessment amount see assessment notice from the tax office) (assessment rate set by the municipality)
Calculation example:
Tax assessment amount 60.77 euros x assessment rate 540 % = 328.16 euros
The property tax in this calculation example is 328.16 euros/year. It is payable in four installments of 82.04 euros each on the statutory tax dates (15.02.; 15.05.; 15.08. and 15.11.).
What is the revenue-neutral assessment rate?
Revenue-neutral assessment rate means that the assessment rate compensates for the deviations due to the changed property tax assessment amounts and the property tax revenue of the City of Salzgitter in 2025 remains unchanged compared to 2024.
Even if the city of Salzgitter does not have any additional or reduced revenue as a result of the property tax reform, the individual property tax in 2025 will generally be higher or lower than in 2024 despite the revenue-neutral assessment rate.
What collection rate will the city of Salzgitter apply from 2025?
The city of Salzgitter sets an assessment rate for property tax in a separate assessment rate statute.
The property tax is calculated by multiplying the property tax assessment amount by the assessment rate.
You can find out which property tax the city of Salzgitter has set in your specific case in the property tax assessment notice from the city of Salzgitter. There you will also find the contact details of the responsible employee of the municipal budget and finance department.
Will my property tax be higher or lower in the future?
Even if the city of Salzgitter does not have any additional or reduced revenue as a result of the property tax reform, the individual property tax in 2025 will generally be higher or lower than in 2024 despite the revenue-neutral assessment rate.
You can find out which property tax the city of Salzgitter has set in your specific case in the property tax assessment notice from the city of Salzgitter. There you will also find the contact details of the responsible employee of the city's budget and finance department.
Where can I obtain information on the property tax assessment notice?
Information (in writing, in person or by telephone) from the Wolfenbüttel tax office:
Valuation, or questions about the property tax assessment notice and the information contained therein.
Website of the Wolfenbüttel tax office (opens in a new tab)
Further information from the Lower Saxony State Tax Office (tax returns, FAQ, laws)
Website of the state office (opens in a new tab)
Questions about the property tax assessment notice (assessment rate, due dates, SEPA direct debit mandate)
Information can be obtained from employees of the City of Salzgitter's Budget and Finance Department.
Contact details can be found on the tax assessment notice (to protect your personal data, we cannot reply by e-mail)
When will the city start sending out the new property tax notices?
From 2025, the city of Salzgitter will send out property tax assessments based on the new property tax assessment notices from the Wolfenbüttel tax office.
What is the basis for the property tax assessment notices issued by the tax office?
The property tax assessment notices issued by the tax office are based on the new valuation rules. For this purpose, each property had to be revalued, uniformly based on the circumstances as at January 1, 2022 (main assessment date).
All taxpayers had to submit tax returns based on this reference date, which then served as the basis for the valuation of the property.
Where can I find the Valuation Act and the Lower Saxony Property Tax Act?
The legal texts can be found, for example, on thewebsite of the Lower Saxony State Tax Office (LStN). (opens in a new tab)
How will land be valued from 2025?
Property tax A
The valuation of agricultural and forestry property will (also) be governed in future by the newly regulated Federal Valuation Act. With a few exceptions, this law will also be applied in Lower Saxony.
Please refer to the assessment notices sent to you by the tax office for information on the valuation, in particular which property was specifically taken into account in your case and to what extent this was included in the property tax assessment amount.
Please direct any questions in this regard exclusively to the Wolfenbüttel tax office (in writing, in person or by telephone).
Click here to go to the website of the Wolfenbüttel tax office. (opens in a new tab)
Property tax B
In contrast to federal law, Lower Saxony has opted for its own valuation model: the "area-location model".
In this valuation model, the area of the land is first multiplied by an equivalence figure, a numerical value per m² of the property.
The equivalence figure for land is €0.04/m².
The value of the land determined in this way is then multiplied by a location factor. This location factor is based on the standard land value of the property (BRW) and sets this in relation to the average standard land value of the municipality (dBRW).
For further information, in particular which property was specifically taken into account in your case and to what extent this was included in the property tax assessment amount, please refer to the notifications sent to you by the Wolfenbüttel tax office. Please direct any questions in this regard exclusively to the tax office (in writing, in person or by telephone).
Click here to go to the website of the Wolfenbüttel tax office. (opens in a new tab)
How will residential and commercial space be valued from 2025?
Property tax A
The valuation of agricultural and forestry property will (also) be governed in future by the newly regulated Federal Valuation Act. With a few exceptions, this law will also be applied in Lower Saxony.
For information on the valuation, in particular which property was specifically taken into account in your case and to what extent this was included in the property tax assessment amount, please refer to the
notices sent to you by the Wolfenbüttel tax office. Please direct any questions in this regard exclusively to the tax office (in writing, in person or by telephone).
Click here to go to the website of the Wolfenbüttel tax office (opens in a new tab).
Property tax B
In contrast to federal law, Lower Saxony has opted for its own valuation model, the "area-location model".
In this valuation model, the residential and usable areas of the buildings are multiplied by an equivalence figure, a numerical value per m² of area.
The equivalent figure for residential and usable space is €0.50/m².
The result is then multiplied by a location factor. This location factor is based on the standard land value of the property (BRW) and sets this in relation to the average standard land value of the municipality (dBRW).
For further information, in particular which property was specifically taken into account in your case and to what extent this was included in the property tax assessment amount, please refer to the notifications sent to you by the Wolfenbüttel tax office. Please direct any questions in this regard exclusively to the Wolfenbüttel tax office (in writing, in person or by telephone).
Click here to go to the website of the Wolfenbüttel tax office. (opens in a new tab)
What is the property tax assessment notice?
After the Wolfenbüttel tax office has calculated the property tax assessment amount, this is determined by the tax office by means of a property tax assessment notice to the taxpayer and notified to the City of Salzgitter.
The City of Salzgitter is bound by this property tax assessment notice, with all the determinations contained therein regarding personal and material tax liability, i.e. also by the property tax assessment amount determined therein.
The City of Salzgitter may not deviate from these findings, even if they may contain errors. The correction is the sole responsibility of the Wolfenbüttel tax office.
What is the assessment rate and how is the property tax calculated?
The city of Salzgitter sets an assessment rate for property tax in a separate assessment rate statute. The property tax is calculated by multiplying the property tax assessment amount by the assessment rate.
You can find out which property tax the city of Salzgitter has set in your specific case in the property tax assessment notice from the city of Salzgitter. There you will also find the contact details of the responsible employee of the municipal budget and finance department.
Are the old property tax valuation models comparable with the new "Fächen-Lage-Modell"?
The Lower Saxony "area-location model" is based on a completely different valuation of land than was the case under the valuation rules applicable until December 31, 2024. The two valuation models are not comparable.
This means that the property tax assessment amounts resulting from the Lower Saxony "area-location model" from 2025 are no longer comparable with the property tax assessment amounts applicable until the end of 2024.
Your right with the tax office
Due to the large number of tax returns that have to be processed in a short space of time, errors in processing cannot be completely ruled out.
You can contact the Wolfenbüttel tax office (opens in a new tab):
- If you have reason to believe that incorrect information has been included in the determination of the equivalent amount, i.e. the valuation of your property (e.g. regarding land, parcels of land and their size or location, residential or usable areas, tax exemptions, ownership, addresses, powers of attorney, file numbers),
- or incorrect information has been included in the calculation of the property tax assessment amount (e.g. equivalent amount, tax assessment figure, ownership structure, addresses, powers of attorney to receive, file number),
Your right with the city of Salzgitter
If you have reason to believe that, for example, incorrect information was taken from the property tax assessment notice, the wrong assessment rate was used or you have discovered calculation errors when the property tax was assessed by the City of Salzgitter, then you can of course take legal action.
You can lodge an appeal with the Braunschweig Administrative Court within the appeal period. For further details, please refer to the notification from the City of Salzgitter.
However, experience has shown that it is more expedient if you first contact the City of Salzgitter (you will find the contact details on the property tax assessment notice), as the matter can usually be resolved quite easily in this way.
Where can you get advice?
If you have any questions about the data used in the assessment notices and would like information on this, you are welcome to contact the Wolfenbüttel tax office (regarding the equivalent amount and the property tax assessment notice) or the City of Salzgitter (regarding the property tax assessment notice).
However, neither the Wolfenbüttel tax office nor the City of Salzgitter may provide you with legal advice. For advice, please contact the relevant professional groups.