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DE

Steueramt der Gemeinde (municipal tax office)

Grundsteuerbescheid (property tax decision) from the municipality: check it and react correctly

What this letter means

With the Grundsteuerbescheid (property tax decision), the municipality tells owners how much Grundsteuer (property tax) they must pay for a property or a flat. The calculation is simple: Grundsteuermessbetrag (property tax base amount) times the municipality's Hebesatz (local multiplier). The base amount was set beforehand by the Finanzamt (tax office); the multiplier is decided by the municipal council.

So there are three decisions behind this one: the Grundsteuerwertbescheid (property tax value decision) and the Grundsteuermessbescheid (property tax base amount decision) from the Finanzamt, and the Grundsteuerbescheid from the municipality. You must challenge mistakes in the area, year of construction or value at the Finanzamt. At the municipality, you can only complain about mistakes in its own decision, for example a wrong multiplier or a base amount that was copied incorrectly.

Grundsteuer is usually due in four instalments: on 15 February, 15 May, 15 August and 15 November. For small amounts, the municipality can set other dates. On application, you can pay the annual amount in one go on 1 July; the application must be made by 30 September of the previous year.

If the tax stays the same as in the previous year, the municipality may announce the assessment publicly instead of sending a new decision. Tenants do not receive a Grundsteuerbescheid; but the property tax can be passed on to them as part of the Betriebskosten (service charges).

What to do now

  1. 1Check whether the property, the file number and the owner are correct.
  2. 2Compare the base amount in the decision with the Grundsteuermessbescheid (property tax base amount decision) from the Finanzamt.
  3. 3Check whether the multiplier matches the one your municipality has published.
  4. 4If you think the area or the value is wrong, contact the Finanzamt; if an Einspruch (objection) is already pending there, the municipality must adjust its decision if the Finanzamt changes the base amount.
  5. 5Note the due dates or set up a direct debit mandate (Lastschriftmandat).
  6. 6Write your reply in German. German authorities work in German, so a letter in German is the safest way to make sure your reply is understood and processed. The templates (Vorlagen) on this site are in German.

How you can reply

Widerspruch (objection) at the municipality

Suitable if the municipality itself made a mistake, for example with the multiplier or when copying the base amount. State the Kassenzeichen (payment reference) and the date of the decision and describe the mistake.

Template: Widerspruch gegen einen Bescheid (Jobcenter, Krankenkasse)

Einspruch (objection) at the Finanzamt

Suitable if the area, use or value is not correct. The objection is directed against the Grundsteuerwertbescheid or the Grundsteuermessbescheid. A deadline of one month after the decision is deemed delivered also applies to these decisions.

Template: Einspruch gegen einen Steuerbescheid (Finanzamt)

Apply for Aussetzung der Vollziehung (suspension of enforcement)

If you have serious doubts about the decision and do not want to pay while the procedure is running, first apply for suspension at the municipality.

Common questions

Do I have to pay even though I filed a Widerspruch?

Yes. For public charges such as Grundsteuer, a Widerspruch has no suspensive effect. An Einspruch at the Finanzamt against the base amount decision does not change this either. If the decision is changed later, you get back what you paid in excess.

I did not receive a new Grundsteuerbescheid. Do I still have to pay?

Yes, if the tax has stayed the same. The municipality may then announce the assessment publicly. This has the same effect as a decision delivered to you.

I am a tenant. What does Grundsteuer have to do with me?

Only the owner receives the decision. But Grundsteuer is one of the Betriebskosten (service charges) and can be passed on to you through the Nebenkostenabrechnung (annual service charge statement).

Sources (German law and official pages)

  1. § 27 Festsetzung (GrStG)
  2. § 28 Fälligkeit (GrStG)
  3. Finanzverwaltung Sachsen: Einspruch (Grundsteuer: Finanzamt oder Gemeinde)
  4. § 351 Bindungswirkung anderer Verwaltungsakte (AO)
  5. § 1 Anwendungsbereich (AO)
  6. § 122 Bekanntgabe des Verwaltungsakts (AO)
  7. § 68 Vorverfahren (VwGO)
  8. § 70 Form und Frist des Widerspruchs (VwGO)
  9. § 74 Klagefrist (VwGO)
  10. § 80 Aufschiebende Wirkung (VwGO)
  11. § 2 Aufstellung der Betriebskosten (BetrKV)

Research as of: 10 November 2026