Receive a property tax assessment for land used for agricultural or forestry purposes, or for agricultural or forestry businesses

  • Service description

    Property tax is a municipal tax that is levied on property located in the municipal area.
    If you are the owner of agricultural and forestry land, you must pay property tax for this - the so-called property tax A. You will receive a property tax assessment notice from the municipality.
    Property tax is assessed in a three-stage procedure. The property tax assessment notice is based on the property tax value determined by the tax office in accordance with the Valuation Act. This value in turn forms the basis for the property tax assessment amount.
    The tax assessment amount multiplied by the assessment rate forms the tax to be paid. The assessment rate is set by the municipality by means of bylaws. The assessment rate for agricultural and forestry assets may differ from that for real estate.
    Under certain conditions, you can apply to the municipality for a partial remission of the tax if the normal gross profit is reduced by more than fifty per cent and other conditions are met.
    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.

  • Prerequisites

    The tax liability arises if you are the owner of agricultural and forestry land or businesses.

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

  • Which documents are required?

    • basically none

    The basis for the assessment and collection of tax is laid during the valuation by the relevant tax office. The necessary documents for the valuation must already be submitted in the valuation and 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 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


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