{"id":3062,"date":"2023-06-06T11:56:48","date_gmt":"2023-06-06T09:56:48","guid":{"rendered":"https:\/\/haas-eschborn.de\/?p=3062"},"modified":"2023-06-06T11:57:02","modified_gmt":"2023-06-06T09:57:02","slug":"objection-to-property-tax-assessment","status":"publish","type":"post","link":"https:\/\/haas-eschborn.de\/en\/einspruch-gegen-grundsteuerbescheid\/","title":{"rendered":"Appeal against property tax assessment - How you should act!"},"content":{"rendered":"
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The property tax reform has cost many homeowners and landowners time and nerves. This is probably one of the reasons why many owners were reluctant to tackle the extensive task: just a few days before the deadline on January 31, only 65 percent had submitted their property tax return. Only Bavaria granted property owners an extension of the deadline until April 30, but this has now also expired.<\/p>\r\n

If you have not yet submitted a property tax return for your land and property, you should definitely take action: Lower Saxony recently became the first federal state to announce that a penalty of 25 euros per month will be imposed if property tax returns have not yet been submitted.<\/p>\r\n

If you have already prepared and sent off your declaration, your work is not over yet. In most of the federal states you will receive A total of three property tax assessments<\/strong> back, which you check absolutely<\/strong> should. Because it might be worth appealing against the notices!<\/p>\r\n

Here you can find out what you need to know, what deadlines need to be observed and whether an objection is actually worthwhile.<\/p>\r\n
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Table of contents:<\/strong><\/p>\r\n

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  1. Appeals against property tax assessments: What deadlines must be observed?<\/a><\/li>\r\n
  2. What must be included in the letter of objection?<\/a><\/li>\r\n
  3. Is an appeal against the notices generally sensible?<\/a><\/li>\r\n
  4. What consequences can the new property tax have for owners?<\/a><\/li>\r\n
  5. Will there be model lawsuits?<\/a><\/li>\r\n
  6. In which countries is the so-called federal model applied?<\/a><\/li>\r\n
  7. Why do lawyers consider the property tax reform to be unconstitutional?<\/a><\/li>\r\n
  8. How many appeals against the new property tax assessments have already been received?<\/a><\/li>\r\n
  9. What notices do owners receive?<\/a><\/li>\r\n
  10. Checking the notifications: Where may errors have occurred?<\/a><\/li>\r\n<\/ol>\r\n
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    Do you need help with your property tax return or an objection to the assessment? Our tax advisors will help you quickly and easily!<\/strong><\/p>\r\n

    <\/i> 06173 - 318 170<\/span><\/a><\/p>\r\n

    <\/i> info@haas-eschborn.de<\/span><\/a><\/p>\r\n

    <\/i> Rudolf-Diesel-Str. 5, 65760 Eschborn near Frankfurt<\/span><\/p>\r\n

    \r\n\tTo the contact form<\/a><\/p>\r\n
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    1. appeals against property tax assessments: what deadlines must be observed?<\/h2>\r\n\r\n
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    In general, you should one month to appeal against your property tax assessment notices<\/strong> have. The deadline begins three days after the date on your notification. If this happens to fall on a Sunday or public holiday, the deadline begins on the following working day. You then have exactly one month from this date, for example from June 15 to July 15, until your objection must be received by the relevant tax office.<\/p>\r\n<\/div><\/div><\/div>\r\n


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    2. what must be included in the letter of objection?<\/h2>\r\n\r\n
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    To appeal against your decision, it is sufficient to Informal letter to the responsible tax office<\/strong> out. The letter should include your name, address, reference number and tax number. Ideally, the reason for the objection can already be described after the decision has been checked. You can find out more about this in the article below. <\/p>\r\n

    However, it is also possible to lodge an objection without stating the exact reason, for example if it has not yet been possible to check the details in detail. You can enclose a letter stating that the reasons will be submitted promptly. The tax officials will then send a letter to your address asking you to justify your objection. Once again, you will be given a time limit. This will at least give you time to check the data requested in detail.<\/p>\r\n<\/div><\/div><\/div>\r\n


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    3. is an appeal against the notices generally sensible?<\/h2>\r\n\r\n
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    Numerous recommendations can be read on the Internet and in daily newspapers these days to lodge an appeal \u201ein any case\u201c and at least \u201eas a precaution\u201c, as many properties have been valued far too high. The taxpayers' association advises people to appeal, as do well-known lawyers. <\/p>\r\n

    It is clear that the chances of success of appeals and lawsuits are very vague at the present time. However, in the event of obvious errors, an appeal should be lodged. The same applies if you consider the parameters used to be unlawful. The Verband Haus und Grund and the Steuerzahlerbund recommend that property owners lodge an objection in any case, as they have doubts about the constitutionality of the property tax reform.<\/p>\r\n<\/div><\/div><\/div>\r\n


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    4 What consequences can the new property tax have for owners?<\/h2>\r\n\r\n
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    In the worst case scenario, owners can expect massive additional costs as a result of the new property tax from January 2025. However, your property tax assessment notice or property tax assessment notice will not tell you exactly how high these costs will be. Your municipality will not set the respective assessment rates until next year. The calculation of these will then result in the amount of property tax for property and land owners in the so-called property tax assessment notice.<\/p>\r\n<\/div><\/div><\/div>\r\n


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    5. will there be model lawsuits?<\/h2>\r\n\r\n
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    Model lawsuits are already pending in Baden-W\u00fcrttemberg. There, the taxpayers' association and several associations, together with property owners, have filed two lawsuits against a decision on the property tax value. The aim is to clarify questions regarding the constitutionality of the new state property tax law and inaccuracies in the standard land value. The background to this is that in the south-western federal state, the type of property on plots of land of the same size does not play a role in determining the aforementioned property tax value. Therefore, the same property tax value is assumed for a villa or an apartment building. Citizens in Baden-W\u00fcrttemberg can join these model lawsuits if the decision is to be challenged on the grounds that the state property tax law is unconstitutional. <\/p>\r\n

    Further model lawsuits in other federal states are already being planned for the future, as lawyers are also critical of the federal model applied in a total of eleven federal states. In his study commissioned by the Association of German Taxpayers and the Property Owners' Association Haus und Grund, constitutional lawyer Gregor Kirchhof came to the conclusion that the federal model is unconstitutional. These associations are already preparing model lawsuits in Berlin, Mecklenburg-Western Pomerania, North Rhine-Westphalia, Rhineland-Palatinate and Saxony.<\/p>\r\n<\/div><\/div><\/div>\r\n


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    6 In which countries is the so-called federal model applied?<\/h2>\r\n\r\n
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    The so-called federal model is applied in all eleven federal states except Bavaria, Lower Saxony, Baden-W\u00fcrttemberg, Hesse and Hamburg. In Saxony and Saarland, the federal model applies with slight deviations. These states apply their own standards for property tax.<\/p>\r\n<\/div><\/div><\/div>\r\n


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    7 Why do lawyers consider the property tax reform to be unconstitutional?<\/h2>\r\n\r\n
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    The constitutional law expert Gregor Kirchhof justified his assessment that the federal model of the property tax reform is not constitutional on the basis of several points:<\/p>\r\n