Property taxes

Property tax

The authorization of the municipalities to levy property tax, the so-called tax sovereignty, is based on the Municipal Tax Act (KAG) and the Property Tax Act (GrStG).

Property tax is a property or material tax. The object of taxation is real estate as defined by the Valuation Act (BewG). The basis for taxation is the assessed unit values.

A distinction is made between property tax

• Property tax A (for agricultural and forestry businesses),
• Property tax B (for other developed and undeveloped properties).

The property tax is calculated from the tax assessment amount determined by the tax office and set out in the property tax assessment notice. The property tax assessment notice from the tax office also determines who owes the property tax to the municipality. The municipality is bound by the findings of the tax office and must base the municipal property tax assessment on them, even if the property tax assessment has not yet become incontestable.

Objections directed against the tax liability in general or against the property tax assessment amount can therefore only be raised with the tax office that issued the property tax assessment notice.

The municipality multiplies the tax assessment amount by the municipal assessment rate; the result is the tax you have to pay. The assessment rate is set annually in the budget bylaws.

Property tax is assessed by written notice. As a rule, one quarter of the amount is due on February 15, May 15, August 15 and November 15. Upon request, the property tax can be paid in one lump sum on July 1.

Waste disposal fees

The authorization of the municipalities to levy waste disposal fees is based on the Municipal Code (GO), the Municipal Tax Act (KAG) and the local waste disposal statutes.

In accordance with the statutory provisions, the waste disposal fee is made up of a container-based component and a personal fee.

The fee rates are determined by statute. The waste disposal fees are set by written notice and are generally due in quarterly installments on February 15, May 15, August 15 and November 15.

Street cleaning fees

The authorization of the municipalities to levy street cleaning fees is based on the municipal code (GO), the state road law (LStrG), the municipal tax law (KAG) and the local street cleaning statutes.

The municipality is responsible for cleaning public roads within the built-up area, including through roads. The municipality may charge the owners or occupiers of the properties adjacent to the street and the properties accessed by the street, in whole or in part, for the costs it incurs in cleaning the street by means of bylaws.

The municipality is entitled to impose the cleaning obligation in whole or in part on the above-mentioned persons by means of bylaws, insofar as this is reasonable in view of the traffic conditions. The type, extent and spatial scope of street cleaning must be regulated in the bylaws.

The fee rates are set out in a statute.

The street cleaning fees are determined by written notice and are generally due in one quarter of the amount on February 15, May 15, August 15 and November 15.

• Waste fee statutes

  Waste charge rate

• Street cleaning regulations

  Street cleaning regulations