Property tax reform 2025: Surprising increases for owners in NRW!
Property tax reform 2025: Surprising increases for owners in NRW!
In 2025, the property tax reform in North Rhine-Westphalia (NRW) will have a significant impact on property owners. Many could be affected by surprisingly high tax amounts, despite falling or constant lifting rates. This can be seen from a report by Wa.de . The Federation of Taxpayers NRW warns that most owners tend to pay more, in particular due to the reassessment of all properties and buildings that have become necessary by outdated values.
The financial administration of North Rhine-Westphalia has already issued property tax value assessments for around 6.4 million economic units and laid the basics for the survey on January 1, 2025, the page Finance Administration.nrw.de . Cities and municipalities can determine their lifting rates, which leads to different burdens for citizens. The emergency -neutral lifting rates serve as guidelines, but there is no legal obligation to set them.
rising lifting rates and their effects
Some municipalities in NRW have drastically increased their lifting rates. A concrete example is the city of Lindlar, which has now set a heb estate of 1048. Other cities such as Monheim (354) and Niederzier (460) have also made noticeable increases. Ten other municipalities have decided to have over 1000 rates, while the city of Verl has the lowest value with a rate of 238. Critics of the reform complain that undeveloped land is taxed very strongly, which in some cases can increase from 100 euros to 4000 euros. This applies in particular to undeveloped areas that now experience a tax burden of up to 686 euros, as an example shows.
According to the new property tax model, the calculation of the tax will be based on current market values, which replaces the old unit values from 1964 (West Germany) or 1935 (East Germany), as explained
The property tax is divided into different categories. Property tax A concerns agricultural and forestry companies, while property tax B is applicable to undeveloped and built-up land. From 2025 there is also the property tax C, which is intended to tax unusual installation plots more. The calculation formula is: Property tax value × tax measurement number × Heb esatz of the municipality. The tax measuring number for residential buildings and undeveloped land is currently around 0.031%, for other buildings at around 0.034%. The reform is also criticized because it brings an increased bureaucratic effort and could tighten tax inequality in metropolitan areas. There are also concerns about the constitutionality and equal treatment of owners, which is due to the complexity and the new evaluation procedures. Overall, the property tax reform in NRW leads to a fundamental change in the taxation of property, which could bring not insignificant financial consequences for both individuals and companies. structure of property tax
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