What is it about?
The amount of property tax is determined, among other things, by the size and use of the property.
As of January 1, 2022, the assessment basis for property tax from January 1, 2025 has been determined for each property and each agricultural and forestry business. If there are any changes to the property after the cut-off date of January 1, 2022, you as the owner of the property are legally obliged to notify the tax office of any changes. You will not be asked to do so separately. The tax office will then check whether the change(s) affect the property tax assessment base.
You must inform the tax office that
the actual circumstances of the property (e.g. area, use) have changed, e.g.
- A conservatory was added.
- One house was demolished.
- The size of the parcel has changed.
- The building is listed for the first time.
- The previous apartment is now rented out to a doctor's practice.
- A meadow previously used for agriculture was turned into building land.
- A barn previously used for agricultural purposes is now rented out to a commercial enterprise.
- a new economic unit has been created, e.g.
- An apartment building was divided into condominiums/shared ownership.
- an existing economic unit is to be taxed for the first time, e.g.
- The office building was previously used by a public authority and is now used by a law firm.
- an economic unit is used for the first time in whole or in part for tax-exempt purposes
- the ownership structure of a property that is fully or partially exempt from property tax has changed
- the (beneficial) owner of a building located on third-party land has changed.
You must also report the change(s) if they are based on a notarized contract or if you had to apply for a building permit.
If only the owners change because the entire property has been sold, given away or inherited, you do not have to report this. In these cases, the tax office will take action on its own initiative. However, the obligation to notify is only waived if it concerns
a fully taxable property or
Land on which a third-party building is built,
deals.
Who must report the change(s)?
- Owners of a property
- Owners of an agricultural and forestry business
- in the case of properties encumbered with a heritable building right, the heritable building owners
- for buildings on third-party land: for the land: the owners of the land; for the buildings: the owners of the building
If the property belongs to more than one person, it is sufficient for one person to submit the notification.
By when do I have to report the change(s) to the tax office?
You must generally submit the changes for a calendar year by March 31 of the year following the year of the change(s).
Example: An extension is completed in February 2027. You must report the change to the tax office by March 31, 2028.
If you are unable to do this in time, please inform your tax office in good time and apply for an extension of the deadline.
How can I display the change(s)?
You can make the change(s) to the property or agricultural and forestry business via
- the property tax change notification form (BayGrSt 5) or
- a fully completed property tax return (forms BayGrSt 1 to BayGrSt 4)
display. You can obtain the forms online at www.grundsteuer.bayern.de or from your tax office. You can submit them via ELSTER - your online tax office at www.elster.de or in paper form. If there have been several changes in one year, please show them together. For the property tax return form, please indicate the status after the changes.
What happens to the change notification?
The tax office checks whether and to what extent the assessment basis for property tax has changed. The tax office then sends you new notices (notice on the property tax equivalent amounts or the property tax value; notice on the property tax assessment amount). It also automatically informs the responsible local authority of the new assessment basis.
The local authority will then send you a new property tax assessment notice stating how much property tax you will have to pay in future.