Specialisation

Teaser

Property tax is a municipal tax that is levied on property located in the municipal area.

Special information for - City of Rodgau

How do I do this with the city of Rodgau?

When?

  • At any time as an enquiry by e-mail or by telephone during opening hours

How?

  • e-mail
    • to steuer@ro dgau.de
    • stating your cash reference number
    • with the respective enquiry about the property tax assessment

  • By telephone
    • 06106 693-1600 (Hotline)

What do I need for this? (documents)

  • E-mail and telephone
    • Your cash code

Costs?

  • Free of charge

General, more detailed information on this service can be found below.


  • Service description

    Property tax is a municipal tax that is levied on property located in the municipal area.
    If you are the owner of a property, you must pay property tax, known as property tax B. You will receive a property tax assessment notice from the municipality.
    Property tax is assessed in a two-stage procedure for the property type "Grundvermögen". The basis for the property tax assessment notice is the property tax assessment amount, which is determined by the tax office and set by notice.
    The tax assessment amount multiplied by the assessment rate then results in the property tax to be paid.
    The assessment rate is set by the municipality by means of bylaws.
    Changes to the legal or actual circumstances of the property only have an effect on property tax in the following year. For example, if you sell your property, the new owner will only be liable for property tax from the following year. You also only have to pay the increased property tax for the development of your previously undeveloped property in the following year.
    Under certain circumstances, you may be exempt from paying property tax. This is the case, for example, if you are a non-profit organisation and the property is used exclusively and directly for non-profit purposes. However, exemption is generally not possible if the property is used for agricultural, forestry or residential purposes. You can apply for exemption from property tax at the tax office.
    In special cases, it is possible to waive the property tax. For example, if you own property whose preservation is in the public interest due to its significance for art, history, science or nature conservation, you can apply to the local authority for a remission of the tax if the income generated is generally less than the annual costs.

  • Procedure

    After the tax office has issued a property tax assessment notice, the municipality will issue you with a notice of assessment of property tax B on this basis. This notice may contain the assessment of property tax for one calendar year or, if applicable, for several calendar years.
    If the same tax is to be paid in the future as in the previous year, the municipality can also set the property tax by public notice.
    Property tax must be paid in accordance with the specified payment dates.

  • Responsible office

    Please contact the relevant local authority with lifting authorisation

  • Prerequisites

    The tax liability arises when you are the owner of a property.

  • Which documents are required?

    none,
    The basis for the tax assessment and collection is determined by the relevant tax office when the property tax assessment amount is determined. The documents required for the assessment must already be submitted in the property tax assessment procedure there.
    If you wish to apply for a remission, please contact your local authority to find out in which form and with which documents this should be done.

  • What fees are incurred?

    • There are no fees;
    • It is a tax payment; further costs only arise in the event of late payment or non-payment (e.g. late payment surcharges).

    Please contact your local authority for details of permitted payment methods.

  • What deadlines do I have to observe?

    A quarter of the annual amount of property tax is due on 15 February, 15 May, 15 August and 15 November.
    The local authorities may decide that small amounts are due in one annual instalment or in half annual instalments.
    In addition, the tax can also be paid in one annual amount on 1 July at your request.

  • Legal basis

    Hessian Property Tax Act (HGrStG)

    §§ Sections 2 - 16 BewG, section 218 sentence 1 no. 2 and sentence 3 BewG in conjunction with section 99 (1) no. 1 BewG, sections 243 to 246 BewG and section 248 BewG, section 249 (5), (6) and (10) BewG and section 266 (3) and (5) BewG

    GrStG with the exception of §§ 10, 13, 15 para. 1 and 5, 17, 18, 20 17 para. 4, 18 para. 4, 20 para. 3, 21 and 25 para. 5

  • Applications / Forms

    Forms: generally none; if necessary, direct debit authorisation for the municipality to participate in the direct debit procedure
    Online procedure possible: Please ask your municipality about this.
    Written form required: yes
    Personal appearance required: no

  • What else should I know?

    If you own a property, you must pay property tax B on it.

    Property tax will be levied in accordance with the new regulations for the first time from 2025. The previous regulations will apply for the last time for property tax in 2024. Further information on this can be found at

  • Short text

    • Determination of property tax for real estate
    • Tax debtor: owner of real estate
    • Basis: property tax assessment amount determined by the tax office
    • Property tax amount is calculated by multiplying the property tax assessment amount by the assessment rate
    • Responsible: Authorised municipality

  • Typing

    2/3

  • Library entry status

    5

Responsible departments

Responsible employees