Property taxes

Here you will find information on the following property taxes

Property Tax

Sewage Fees

Street Cleaning

Farm roads

Chamber of Agriculture membership fee

Wine Marketing 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 tax levied on real property or tangible assets. The subject of taxation is real property as defined by the Valuation Act (BewG).
The tax base consists of the unit values determined as of January 1, 1964, or those adjusted to January 1, 1974, or later, based on the value ratios of 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).

Property tax is calculated based on the tax assessment amount determined by the tax office and specified in the property tax assessment notice.
The tax office’s property tax assessment notice also specifies who owes the property tax to the municipality. The municipality is bound by the tax office’s determinations and must use them as the basis for its municipal property tax assessment notice, even if the property tax assessment notice has not yet become final.

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 base used to calculate the property tax. The assessment rate is set annually in the budget ordinance.
Property tax is assessed by written notice and is generally due in four equal installments 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 fee rates are set forth in a bylaw, typically the budget bylaw.
Advance payments are determined by written notice and are generally due in quarterly installments on February 15, May 15, August 15, and November 15. Final adjustments based on the annual statement 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 forth in a statute, typically the budget statute.
Street cleaning fees are determined by written notice and are generally due in quarterly installments on February 15, May 15, August 15, and November 15.

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 parcels of land used for agricultural and forestry purposes are covered, regardless of whether they directly border a farm road or not, since the benefit to the field and forest owner does not pertain to a single construction project. Rather, the benefit lies in the owner’s particular interest in ensuring that farm roads as a whole are in good condition so that the property can be accessed for farming purposes.
The recurring contribution rate is set forth in a statute, typically 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

Pursuant to the State Law on the Rhineland-Palatinate Chamber of Agriculture (LwKG), the municipality collects the Chamber of Agriculture fee on behalf of the Rhineland-Palatinate Chamber of Agriculture.
The fee applies to the cultivation regions of Ahr, Middle Rhine, Nahe, Palatinate, and Rheinhessen.

The General Assembly of the Chamber of Agriculture determines the percentage rate (assessment rate) of the property tax base amount A at which the Chamber of Agriculture contribution is to be levied.
The Chamber of Agriculture fee is set by written notice and is generally due in four equal installments 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 determined and collected per ar of total vineyard area, provided that this area exceeds 5 ar. The basis for calculation is the vineyard area as recorded in 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 Marketing Promotion Act is determined by written notice and is generally due in four equal 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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