Property taxes

Here you will find information on the following property taxes

Property tax

Sewage charges

Street cleaning

Farm roads

Chamber of Agriculture contribution

Wine sales fund

German wine fund

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 standard values determined on 01.01.1964 or the standard values updated to 01.01.1974 or later in accordance with the value ratios in 1964.

A distinction is made between property tax:

1. Property tax A (agricultural and forestry businesses),
2. Property tax B (property that is not attributable to agriculture and forestry).

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.

In principle, the municipality may only levy property tax on the property located in its area. In cases where the property extends over several municipalities, the property tax assessment amount is broken down into the shares attributable to the individual municipalities (breakdown shares).

The municipality determines the percentage rate (assessment rate) of the taxable amount at which the property tax is to be levied. The assessment rate is set annually in the budget bylaws.
The property tax is set by written notice and is generally due as a quarter of the amount on February 15, May 15, August 15 and November 15.

Wastewater charges

The authorization of the municipalities to levy ongoing wastewater charges is based on the Municipal Code (GemO), the Municipal Tax Act (KAG), the State Wastewater Tax Act (LAbwAG) and the local wastewater disposal fee regulations (see also wastewater tax).

Depending on the statutory regulations, a user fee is charged for the discharge of wastewater, for example, and a recurring contribution for the possibility of discharging rainwater, for example.

The charge rates are set out in a statute, usually in the budget statutes.
The advance payments are determined by written notification and are usually due in the amount of one quarter each on February 15, May 15, August 15 and November 15. Fixed additional payments based on the annual statement of accounts are determined by written notice and are due one month after notification.

Street cleaning

The authorization of the municipalities to levy street cleaning fees is based on the Municipal Code (GemO), the State Road Act (LStrG), the Municipal Tax Act (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 can 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 incurred by the municipality for street cleaning by means of bylaws (see also Street cleaning).

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 geographical scope of street cleaning must be regulated in the bylaws.

The fee rates are set in a set of bylaws, usually in the budget bylaws.
The street cleaning fees are set by written notice and are usually due in one quarter of the amount on 15.02./ 15.05./ 15.08 and 15.11.

Farm roads

The authorization of the municipality to levy recurring contributions for the investment expenses and maintenance costs of field, vineyard and forest roads is based on the Municipal Tax Act (KAG), the Municipal Code (GemO) and the local service road contribution statutes.

All properties located outside the municipality that are accessed by field, vineyard or forest roads are liable to pay contributions.

All properties used for agriculture and forestry are developed, regardless of whether they are directly adjacent to a farm road or not, as the benefit to the field and forest owner does not relate to an individual construction measure. Rather, the benefit lies in the owner's particular interest in ensuring that the farm roads as a whole are in good condition so that the property can be reached for farming purposes.
The recurring contribution rate is set in a statute, usually the budget statute.

The advance payments are determined by written notice and are generally due in the amount of one quarter each on February 15, May 15, August 15 and November 15. Any subsequent payments based on the final assessment are determined by written notice and are due one month after notification.

Chamber of Agriculture contribution

Based on the state law on the Rhineland-Palatinate Chamber of Agriculture (LwKG), the municipality levies the Chamber of Agriculture contribution on behalf of the Rhineland-Palatinate Chamber of Agriculture.
The Ahr, Middle Rhine, Nahe, Palatinate and Rhine-Hesse growing regions are subject to the levy.

The general assembly of the Chamber of Agriculture determines the percentage rate (assessment rate) of the property tax assessment amount A at which the Chamber of Agriculture contribution is to be levied.
The Chamber of Agriculture contribution is determined by written notification and is generally due in one quarter of the amount on February 15, May 15, August 15 and November 15.

Wine sales fund

The municipality collects the levy on behalf of the Rhineland-Palatinate Chamber of Agriculture on the basis of the Wine Sales Promotion Act.

The levy is set and charged per acre of total vineyard area if this exceeds 5 acres. The basis for the levy is the area under vines according to the EU vineyard register. The total vineyard area of the grower as of May 31 of the previous year is decisive.

The levy rate is set by the general assembly of the Chamber of Agriculture.
The levy under the Wine Sales Promotion Act is determined by written notification and is generally due in quarterly installments on February 15, May 15, August 15 and November 15.

German wine stock

On the basis of the Wine Law, the Wine Fund Ordinance of the Federal Government and the Wine Law Implementation Ordinance of Rhineland-Palatinate, the municipality collects the levy on behalf of the German Wine Fund, Institution under Public Law (A.d.ö.R.).

The levy is set and charged per acre of total vineyard area if this exceeds 5 acres. The basis for the levy is the area under vines according to the EU vineyard register. The total vineyard area of the cultivator (owner or authorized user) as of 31 May of the previous year is decisive.

The Deutscher Weinfond levy is determined by written notification and is generally due as a quarter of the amount on February 15, May 15, August 15 and November 15.

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