Specialisation

  • 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.

  • Procedure

    After the tax office has issued a property tax value and property tax assessment notice, the municipality will issue you with a notice of assessment of property tax A 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

    Municipality responsible and authorised to collect

  • 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 fees are incurred?

    • none,
    • It is a tax payment; further costs only arise in the event of late payment or non-payment (e.g. late payment surcharges).
  • 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

  • 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 an agricultural or forestry property or business, you must pay property tax A 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 agricultural and forestry assets
    • Tax debtor: owners of agricultural and forestry assets
    • Basis: property tax value and 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