Late property tax notices: owner in need!

Late property tax notices: owner in need!

In the Association of Germersheim, late property tax notices cause confusion among the citizens. The cause of the delay is a bureaucratic problem in the administration that prevented the notices from being sent in good time. Originally, the notices were already sent, but the property tax reform and the recalculation of the contributions have complicated the situation. [Rheinpfalz] reports that this leads to an uncertain location for owners.

From January 1, 2025, the new property tax in Germany applies, which must be implemented by the municipalities and municipalities. However, this requires time for the necessary calculations, which leads to the delay of the notices. Currently, some house and property owners have already received their new notification, while many others are still waiting for them. In total, more than 36 million properties had to be re -evaluated. Kai Warnecke, President of the Haus & Grund owners' association, found that less than half of the owners received a decision.

legal uncertainties for owners

The delays are criticized by Warnecke as predictable. For the time being, property owners should not pay property tax if they have not received a new decision because the old property tax is unconstitutional. However, lawyer Christian Solmecke warns against hiring the payment unilaterally, as this can bring legal risks. It is recommended to inform the municipality in writing that the old property tax is initially suspended to avoid misunderstandings.

The Federal Constitutional Court had already declared the old calculation of property tax for unconstitutional in April 2018 and set a transition period until December 31, 2024. With the entry into force of the new regulations from January 1, 2025, the elevation of the old property tax is no longer permitted. Owners who transfer the property tax by permanent order can easily delete it as long as the new property tax has not yet been determined. In the case of direct debit procedures, however, those affected should make sure that the mandate is not terminated, since the municipality continues to fire automatically.

Examination of bank statements and communication with the municipality

It is advisable to regularly check the account statements to avoid duplication bookings. Value notices from the tax office often do not provide a clear indication of the actual amount of the property tax, since the rate of lifting, which has not yet been determined by some cities, is decisive. Therefore, owners who transfer the property tax themselves should also communicate to the municipality in writing that they have not yet received any decision.

communities are free to decide whether it continues to collect the old property tax or do without until a new calculation is established. In this transition phase, clear information and timely communication between owners and your community are essential in order to avoid possible legal and financial problems. The current situation illustrates how important efficient administration is, especially in times of major legal changes.