Property Tax: This is what Brunswick property owners expect

the property tax reform

Property Tax: This is what Brunswick property owners expect

05/05/2022, 15:32

| Reading time: 4 minutes

The property tax must be fairer: Simple locations are taxed a little lower, good locations a little higher.

The property tax must be fairer: Simple locations are taxed a little lower, good locations a little higher.

Photo: Christin Klose / dpa-tmn

From mid-May, the tax office will issue Infopost. From July 1 to October 31, 2022, owners must submit an additional tax return.

The forthcoming reform of property tax troubled many property owners. It has been talked about for a long time, now it becomes a little more concrete. All property owners must register between July 1, 2022 and October 31 this year property tax return for built-up and undeveloped areas at the responsible tax office. From next week they will Braunschweig tax offices send relevant information letters. It announces Cordula Busch, head of the Braunschweig-Wilhelmstraße tax office, now.

The goal of the reform is a fairer property tax

Background: Property tax is an important source of revenue for local authorities. Braunschweig expects e.g. an income of approx 53 million euros. A comparison: Trade tax revenues are currently projected at 170 million euros and the city expects 139 million from income tax this year.

Each owner pays property tax property or a property. Landlords usually put them on tenant around. on apartment owners it is usually around a few hundred euros a year, larger for owners apartment buildings even with four-digit amounts.

So far, the tax offices calculate the value of a property on the basis obsolete data. As a result, different property taxes are required for comparable properties in a similar location. To Federal Constitutional Court had therefore called for a new regulation. The goal is a fairer property tax. From 2025, a new calculation method applies. By that time, nearly 36 million properties nationwide need to be revalued – a huge effort for them the tax authorities.

Simple locations are taxed a little lower, good locations a little higher

With the new calculation of the property tax in Lower Saxony comes the so-called Surface placement model To the train. The State Office for Taxes explains it as follows: “The starting point for the calculation is the land and building areas as well as value-independent equivalence figures. In addition, the location of the property is taken into account. Not only area and development, but also the possible participation in the common offer of use through the property at the respective location is included. “

For this purpose is available for all building areas basic value used and with average floor value related to the community. The result: “Simple locations are taxed a little lower, good locations a little higher.”

Total property tax revenues will neither increase nor decrease as a result of the reform

How much the individual owners will have to pay in the future will probably not be known until 2025, because they are also crucial rise rates – these ultimately determine how much you have to pay in which city. Cities and municipalities can adjust their assessment rates.

However: The property tax reform should turnover neutral performed. This means that the total income from property tax in Braunschweig should neither increase nor decrease as a result of the reform.

Property tax returns are designed to make it easier to file tax returns

This coming property tax return must be submitted electronically from 1 July, for example via the “Mein ELSTER” portal ( – no later than 31 October 2022. This date also applies to owners who have received tax advice, the State Treasury informs. . Overall, only a little data is required for the tax return. The already mentioned area location model requires only a few details area sizes and their use. “Information must be provided about the property as well as about the (co-) owners.”

As a special service, the State Office refers to the so-called Property Tax Viewer. This free program shows what data is required for the property / plot. It also explains the placement factor. The property tax returner is already activated at

The reference date for all information is January 1, 2022

“Only Living and / or usable space must be determined independently, «reads a press release from the State Tax. “These are usually inside leases, sales contracts, drawings etc. to find. If there are no more documents, the areas can also be replaced by simple ones measurement needs to be clarified. “

Deadline the assessment is January 1, 2022. ”All information regarding the property must be explained as it was on that day. January 1, 2022 is also decisive for who must submit the tax return: Anyone who was the owner on that day is obliged to submit a declaration, even if the property has since been sold, «it reads from the state office.

Interested parties can find further useful information on the implementation of the property tax reform in Lower Saxony, checklists, explanatory videos and answers to the most important questions online at

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