The Hessian tax authorities launched the property tax reform in 2022. This also included changing the assessment basis for property tax. For this reason, a new assessment amount has been calculated for all properties in recent years. This can be lower or higher than the previous value. The new tax assessment amounts are currently being transferred to the municipal system. They will affect tax liability for the first time in 2025. The reform is intended to be revenue-neutral for the municipalities according to the will of the federal and state governments. This means that the changes to the measurement amounts should have no financial impact on the municipality's total property tax revenue. However, the burden on individual taxpayers may change. Why is this the case? To determine the property tax payable, the measured amount is multiplied by the respective assessment rate of a municipality. The revenue neutrality of this tax reform for the local authorities can only be ensured by using the assessment rates as the variables in the calculation. The Hessian Ministry of Finance has therefore issued a recommendation on assessment rate adjustments for local authorities. The ratio of the total volume of the old assessment amounts to the new assessment amounts for property tax A and B was taken into account. Rodgau is one of around 70 municipalities for which an increase in the assessment rates is recommended, namely to 759.40% for property tax A and 804.93% for property tax B. The city is now reviewing the recommendation made by the state against the actual data. A decision as to whether and to what extent the assessment rates for the two types of property tax will change will ultimately be made by the city council. Only then can the individual tax burden be calculated and communicated via the tax assessment notice. Information on the entire process, the reform and also the assessment rate recommendation of the Ministry of Finance can be found on the state's homepage at grundsteuer.hessen.de. The contact person at the city is Laura Amato, mail steuer@rodgau.de, phone 06106 693-1473.
Additional information:
Rates of assessment in the city of Rodgau
The last increase in rates of assessment took place in Rodgau in 2022. The municipal council decided on an assessment rate of 700 per cent for property tax A (agriculture and forestry) and B (all other properties).
Why was the assessment basis for property tax changed?
In 2018, the Federal Constitutional Court ruled that the "standard values" for properties, which had remained unchanged for decades, could no longer be used. Property owners had to submit a declaration to the tax office for the recalculation of the assessed value. Based on the declared information, the tax office calculates the new assessed value and the resulting measurement amount.
Property tax revenue City of Rodgau
For the year 2024, the budget of the City of Rodgau includes 125,000 euros (property tax A) and 14,200,000 euros (property tax B) on the revenue side.
