Different property taxes for comparable properties in similar locations? This is unfair and will no longer work in future. Following the ruling of the Federal Constitutional Court, property tax must be reorganized. The previous standard values, which have remained unchanged for decades, must be replaced by a new assessment basis from 2025.

Different property tax laws will now apply throughout Germany from 2022, which will be used to calculate property tax from 2025. Lower Saxony has deliberately opted for a very simple property tax model (property tax B - land assets) in the interests of taxpayers. Nevertheless, as a property owner, you must provide some information in your property tax return because some of this information is not up-to-date or complete for your tax office.

This will have to be done as early as July 2022 because the necessary steps from the revaluation of all 3.6 million properties in Lower Saxony to the determination of the new property tax for 2025 by the cities and municipalities will take time.

The property tax reform is to be implemented in a revenue-neutral manner. This means that the total property tax revenue in each city or municipality should neither increase nor decrease as a result of the reform. However, individual property tax payments may change. Some owners will have to pay more property tax, others less. This is the inevitable consequence of the decision of the Federal Constitutional Court and the unconstitutional standard values. The aim of the property tax reform is to make property tax fairer!

Every owner of a property is obliged to submit a declaration with the correct details electronically to the relevant tax office.

In Lower Saxony, you will only have to submit such a declaration once for property tax. (The only difference is property tax A for agricultural and forestry businesses: a declaration must be submitted every 7 years. Federal law applies here in all federal states).

For taxation from 2025 onwards, the value of the land as at January 1, 2022 applies.

Please note: Property tax will be levied in accordance with the new regulations for the first time from 2025. If there are any changes to your property by then (e.g. due to sale, extension, demolition), the necessary adjustments will be made in the new and old law.

Old: Standard values

New: Property tax values / equivalent amounts