Property tax
Service description
Property tax is levied on all types of real estate. This includes all types of real estate such as single-family homes, apartments, workshops, stores, etc. and undeveloped land.
The property tax is set for each individual property. The amount of property tax depends on the location, condition and current value of the land or property in question. It is divided into property tax A (agricultural and forestry businesses) and property tax B (all other properties).
Legal basis
The basis for levying property tax is the Property Tax Act, the Valuation Act and the Fiscal Code.
Procedure
Calculation of property tax
First, the tax office determines the so-called property tax value and the property tax assessment amount.
The property tax assessment amount is determined by the tax office in the property tax assessment notice. In it, the tax office also determines who is liable for the tax and from when the property is taxed.
Levy rate
The property tax assessment amount is transmitted by the tax office to the pilgrimage town of Kevelaer. Here, the property tax assessment amount is multiplied by the so-called assessment rate, resulting in the property tax to be paid. The assessment rate is set uniformly by the council of the pilgrimage town of Kevelaer for the entire town area. It is currently 490% for property tax A and 729% for property tax B.
Deadline
Although the property tax is set per calendar year, it is payable in the middle of each quarter, i.e. on February 15, May 15, August 15 and November 15.
Payment can also be made in one lump sum on July 1. If you wish to do this, please get in touch with the contact persons.