property tax

Property tax is an exclusive municipal levy levied on domestic property. Real estate is understood to mean agricultural and forestry assets, real estate and real estate belonging to business assets.

The assessed value is decisive for the taxation of real estate. The assessed value is calculated by the tax office and determined by means of an assessment of the assessed value.

At the same time as the assessed value, the tax office also determines the tax base amount.

The tax amount forms the basis for the property tax stipulation by the municipality, in which this amount is multiplied by the assessment rate decided by the municipal council.

The assessment rate is currently 500%, resulting in the following tax calculation:

Tax base amount x assessment rate (500%) = property tax per year