Pending Decision on the Exemption Application by the Commission
Appealing High Property Tax Assessments for Undeveloped Plots in Germany
Property owners in Germany who believe their land value assessment is inflated or unjustified are encouraged to appeal by the German Taxpayers' Association. The Düsseldorf Finance Court's ruling (Az. 11 K 2040/24) can serve as a strong argument in such appeals.
The ruling states that any fictional, higher value should not be used as long as there is an appropriate official value for the legal use situation. This means that if the land value in the property tax notice significantly differs from the value for agricultural land, it may be worthwhile to appeal, citing the decision of the Düsseldorf Finance Court.
The appeal process for property tax notices requires prompt action, as appeals must be filed within one month of receipt. To initiate an appeal, a formal letter should be written to the tax office responsible for property tax assessments within this critical deadline.
The letter should clearly state the assessment, the property identification, and the date. It should also state that you are appealing the property tax assessment, citing the Düsseldorf Finance Court ruling Az. 11 K 2040/24 as legal justification.
The letter should request a reassessment or correction based on this ruling and submit supporting documentation. Examples of such documentation may include land appraisals, expert opinions, or comparables to substantiate your claim.
Because municipalities apply the property tax assessment rates only after the tax office sets the property value, errors in factual data (e.g., land size, usage, development status) must first be corrected by the tax office. Therefore, your appeal should initially address these basic assessment errors and request a revision before the municipality issues the tax bill.
If needed, seeking advice or representation from a property tax specialist or lawyer familiar with German property tax law can strengthen your appeal.
For instance, here's an example appeal letter adapted from income tax appeal templates for property tax:
[Your Name] [Your Address]
[Tax Office Address]
[City], [Date]
Appeal against the property tax assessment dated [date of assessment notice] regarding property at [address or plot number]
Dear Sir or Madam,
I hereby lodge an appeal against the property tax assessment for the above-mentioned undeveloped plot. According to the ruling of the Düsseldorf Finance Court (Az. 11 K 2040/24), the current assessed value does not accurately reflect the legal valuation principles applicable to undeveloped land and results in an incorrect tax burden. I request a reassessment in accordance with this precedent and attach relevant documents supporting this position.
Thank you for your consideration.
Kind regards, [Your signature] [Your name]
In summary, timely objection within one month, formal letter referencing Düsseldorf Finance Court ruling Az. 11 K 2040/24, and supporting documentation are key to appealing a high property tax assessment on undeveloped land in Germany. Daniela Karbe-Geßler from the German Taxpayers' Association advises property owners with undeveloped plots or outskirt gardens to check the land value in their property tax notice, as these inflated assessments are often unjustified.
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