Property tax - information

The tax is levied on the basis of the assessed value and property tax assessment notices issued by the tax office, applying the valid assessment rate (multiplication of the property tax assessment amount by the assessment rate). This is set by resolution of the City Council in the budget statutes.

If no assessed value has been determined, the annual amount is calculated according to the living/usable space and the equipment of the property (substitute assessment basis).

Change of ownership

The tax debtor for the entire calendar year is the person to whom the property is assigned on 01.01. of a year.

A transfer of the property tax to the new owner can only take place once the tax office has issued the corresponding property tax assessment notice. Arrangements for pro rata payment between the previous and new owner can only be made on the basis of private law.

• Property Tax Act
• Tax Code