Property tax reform procedure

Reappraisal

In November 2019, the federal legislator passed as law to reform the Property Tax Act and the Appraisal Act.
This stipulates that all property across Germany must be revalued as of 1 January 2022. In the course of this so-called primary appraisal, the property tax value on this date will be determined for the first time.

As part of the reappraisal, all property owners must submit an electronic tax declaration to determine the property tax value for their property in Berlin from 1 July 2022 until no later than 31 January 2023.

Based on the data provided by you, the tax office will issue two notifications:

• Property tax value notification on 1 January 2022
• Property tax coefficient notification on 1 January 2025

Property tax value notification

After the tax office receives your declaration, it will confirm the property tax value as of 01/01/2022 with a notification. This value will then be used to calculate property tax for the first time from 2025. Until the end of 2024, property tax will still be calculated based on the standard value.

Property tax coefficient notification

The current factor for Berlin of 810 percent will cease to be valid at the end of 2024. As a result, in 2024, the Berlin House of Representatives will set a factor to be applied from 2025. Once this is complete, you will be sent the tax coefficient notification on 01/01/2025 as well as a property tax notification.

The notifications of the property tax value and the property tax coefficient will only contain the measurement bases. The new tax amount payable from 2025 and the deadlines will be provided in the property tax notification.

If you have a direct debit mandate for your property tax, this will continue to be valid.

Property tax

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How much will I have to pay in future?

It is not currently possible to calculate the amount of your “new” property tax based on the determined property tax value.

The current factor cannot be applied to the new property tax values. A new factor for 2025 can only be set once the majority of properties in Berlin have been reappraised – meaning at the end of 2023 or the start of 2024.

Depending on the location of your property and the size and age of the buildings, the amount of your property tax may change. But the previous average for apartments will be maintained.

Where do you get more information?

You can find out more about the property tax reform on the website of the Federal Ministry of Finance and on the property tax reform website valid across the different federal states.

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The tax chatbot can answer any of your questions relating to the property tax reform at any time, both competently and reliably. You do not need to register. This is currently being developed.