How is the new property tax calculated?

The new German property tax (Grundsteuer) is calculated in three steps: First, the tax office determines the property tax value (Grundsteuerwert) of your property. This is multiplied by the legally defined tax assessment rate (Steuermesszahl) to produce the tax assessment amount (Steuermessbetrag). Finally, the municipality multiplies the assessment amount by its individual tax rate (Hebesatz) — this gives the annual property tax. Depending on the federal state, the method for determining the property tax value differs significantly: some states use the value-based federal model, while others use purely area-based models.

Which calculation model applies in my federal state?

Germany has six different property tax models: The federal model (value-based) applies in 11 states, including Berlin, NRW, Saxony, and Schleswig-Holstein. Bavaria uses a pure area-based model where only the plot and building area count — the property value plays no role. Baden-Württemberg uses the land value model, based solely on the land value per square meter. Hamburg has a residential quality model, Hesse uses an area-factor method, and Lower Saxony has an area-location model. Our calculator automatically detects the correct model based on your federal state.

Where do I find my land value (Bodenrichtwert)?

You can find your land value for free via the BORIS portal (Bodenrichtwertinformationssystem) of your federal state. Simply enter your address or parcel number, and the current land value will be displayed. Alternatively, you can request the land value from the expert committee (Gutachterausschuss) of your municipality. For the property tax calculation, the land value as of January 1, 2022 is typically used, which is stated in the property tax value notice (Grundsteuerwertbescheid) from the tax office.

What is the Hebesatz and how does it affect my property tax?

The Hebesatz (municipal tax rate) is a percentage set individually by each municipality and serves as the final multiplier in the property tax calculation. It varies enormously: from under 200% in small rural communities to over 900% in some major cities. Municipalities were asked to adjust their tax rates during the reform to keep total revenue neutral. In practice, however, many municipalities changed their rates to varying degrees, meaning the individual tax burden for property owners has indeed shifted.

Will my property tax increase or decrease?

This cannot be answered in general terms, as it depends on three factors: the new property tax value of your property, the tax assessment rate, and your municipality’s adjusted tax rate. While the reform was planned to be revenue-neutral — meaning the municipality should collect the same total amount — within each municipality there are winners and losers. Property tax tends to increase for properties in prime locations with high land values, while owners in simpler areas are often relieved. Use our old-vs-new comparison to see your personal change immediately.

Can I object to my property tax assessment?

Yes, you can file an objection (Einspruch) with the responsible tax office within one month of receiving your property tax value notice. Carefully check whether the underlying data is correct: plot area, living area, land value, year of construction, and property type. Common sources of error include incorrect area figures or an overstated land value. The objection does not have a suspensive effect — you must continue paying the property tax in the meantime. However, if the correction is successful, you will receive a refund for any overpaid tax.

Why does Bavaria have its own property tax model?

Bavaria deliberately chose against the federal model because the state considers a purely area-based calculation to be fairer and simpler. In the Bavarian area model, property values and land values play no role — only the square meters of the plot and building count. Bavaria argues that this prevents rising real estate prices from automatically leading to higher property taxes and makes the calculation more transparent and comprehensible for owners. Critics counter that the model ignores value differences between prime and simple locations.

Do tenants have to pay property tax?

In principle, the property owner is the taxpayer — they receive the assessment and must pay the property tax to the municipality. However, the landlord may pass the property tax on to tenants in full as operating costs, provided this is agreed in the rental contract. This is the case in the vast majority of rental agreements. The property tax then appears in the annual operating cost statement. An increase in property tax due to the reform can therefore directly result in higher utility costs for tenants.

What is the difference between property tax A and property tax B?

Property tax A (agricultural) applies to agricultural and forestry businesses and their land. Property tax B (built-up) applies to all developed and developable plots — meaning residential buildings, condominiums, commercial properties, and undeveloped building land. For the vast majority of property owners, property tax B is relevant. The tax rates for A and B are set separately by municipalities and usually differ significantly. Our calculator computes property tax B, as it applies to the majority of all property owners.

When is property tax due and in what installments?

Property tax is due in four installments of one quarter of the annual amount each: on February 15, May 15, August 15, and November 15. Alternatively, owners can apply to the tax office to pay the property tax as a lump sum on July 1 — this application must be submitted by September 30 of the previous year. When ownership changes (e.g., buying a house), the new owner is only liable for property tax from January 1 of the following year. The payment dates apply uniformly throughout Germany.

How to Find Your Land Value: A Guide for All German States | Property Tax Calculator

What Is the Bodenrichtwert?

The Bodenrichtwert (standard land value or reference land value) is an officially determined average value of land per square meter in a specific area. It is established by independent expert committees (Gutachterausschuesse) in each municipality or region, based on actual property transactions recorded during a defined reference period. The Bodenrichtwert represents the typical land value for a standardized reference plot in a particular zone, assuming the land is unimproved (i.e., the value reflects only the land, not any buildings on it).

For the new German property tax, the Bodenrichtwert is a critical input in most calculation models. The federal model uses it as a primary factor in determining the property tax value. Baden-Wuerttemberg's land value model is based entirely on it. Only Bavaria's pure area model and, to a lesser extent, Hesse's and Lower Saxony's modified area models do not directly use the Bodenrichtwert, though even in those states, location factors may be derived from land value data.

The reference date for the Bodenrichtwert used in the current property tax calculation is January 1, 2022. This means the values reflect the land market conditions at the beginning of 2022, regardless of how prices may have changed since then.

The BORIS Portal: Your Primary Resource

BORIS stands for Bodenrichtwertinformationssystem (Land Value Information System). It is the online platform where land values are published and made accessible to the public. There are both state-level BORIS portals and a national aggregation portal.

The national portal at bodenrichtwerte-boris.de provides a Germany-wide overview and links to all state-level portals. However, the level of detail and user-friendliness varies significantly between states. Some states offer sophisticated map-based interfaces where you can click on any plot and immediately see the Bodenrichtwert, while others provide more basic search functions.

To use a BORIS portal, you typically need your property's address or the parcel number (Flurstueck) from your land registry excerpt. Enter this information into the search function, and the portal will display the Bodenrichtwert zone that includes your property, along with the reference value in EUR per square meter.

State-by-State Guide to Finding Your Land Value

Berlin and Brandenburg

Berlin offers one of the most user-friendly BORIS portals at boris-berlin.de. The interactive map allows you to zoom into any location and click on parcels to see the Bodenrichtwert. Brandenburg's portal is similarly well-designed at boris-brandenburg.de.

North Rhine-Westphalia

NRW provides its BORIS portal at boris.nrw.de. Given that NRW is the most populous state, the portal handles a large volume of queries and is generally responsive. You can search by address, parcel number, or simply navigate the map.

Bavaria

While Bavaria's property tax model does not use the Bodenrichtwert, the values are still published through the BayernAtlas and local Gutachterausschuss portals. Bavarian property owners may still want to check their land values for general reference purposes.

Baden-Wuerttemberg

Since Baden-Wuerttemberg's property tax model is based entirely on land values, the BORIS-BW portal at boris-bw.de is particularly important. The portal provides detailed information including the Bodenrichtwert zone boundaries and the characteristics of the reference plot.

Other States

Most other states operate their own BORIS portals with varying interfaces. Schleswig-Holstein, Lower Saxony, Saxony, Thuringia, Hesse, Hamburg, Bremen, Mecklenburg-Vorpommern, Rhineland-Palatinate, Saarland, and Saxony-Anhalt all provide online access to their Bodenrichtwerte, though some may require you to navigate through the state's general geoportal.

Why the Bodenrichtwert Matters for Your Property Tax

In the federal model, the Bodenrichtwert directly determines the land component of your property tax value. The formula multiplies your plot area by the Bodenrichtwert to calculate the Bodenwert (land value). This land value then feeds into the broader property tax value calculation alongside building characteristics.

The impact can be dramatic. Consider two identical houses with the same building characteristics but on plots with different Bodenrichtwerte. If Property A has a Bodenrichtwert of 100 EUR/m2 and Property B has a Bodenrichtwert of 500 EUR/m2, Property B's land component will be five times higher. This difference flows through the entire calculation chain and produces a significantly higher property tax.

For Baden-Wuerttemberg, where only the Bodenrichtwert and plot area determine the property tax, the land value is even more critical. There are no building characteristics to offset a high or low Bodenrichtwert.

This is why verifying your Bodenrichtwert is one of the most important steps in checking your property tax assessment. An incorrect or inappropriate Bodenrichtwert can lead to a substantially over- or under-assessed property tax.

Common Mistakes and How to Avoid Them

Mistake 1: Using the Wrong Reference Date

The Bodenrichtwert changes every two years in most states (annually in some). Make sure you are looking at the value as of January 1, 2022, which is the reference date for the current property tax. Using a more recent value will give you a different number that does not match what the tax office used.

Mistake 2: Confusing the Bodenrichtwert Zone with Your Specific Plot

The Bodenrichtwert is an average value for a defined zone, not a precise valuation of your individual plot. Your specific plot may have characteristics that deviate from the reference plot in the zone -- for example, unusual shape, slope, noise exposure, or restricted access. If these factors significantly reduce your plot's value compared to the zone average, this can be grounds for an objection.

Mistake 3: Not Checking Zone Boundaries

Properties near the boundary of two Bodenrichtwert zones can sometimes be assigned to the wrong zone. If your property sits near a boundary, verify that the tax office has placed it in the correct zone. Being assigned to a higher-value neighboring zone instead of your actual zone is a surprisingly common error.

Mistake 4: Ignoring the Reference Plot Characteristics

Each Bodenrichtwert zone has a defined reference plot with specific characteristics (such as plot depth, street frontage, and development status). If your plot deviates significantly from these reference characteristics, the published Bodenrichtwert may not accurately reflect your plot's value.

Mistake 5: Assuming the Bodenrichtwert Equals Market Value

The Bodenrichtwert is a statistical average, not a market appraisal. Individual plots within a zone can sell for significantly more or less than the published Bodenrichtwert. However, for property tax purposes, the published value is what the tax office uses unless you successfully challenge it.

How to Challenge an Incorrect Bodenrichtwert

If you believe the Bodenrichtwert applied to your property is incorrect, you have two main avenues. First, you can file an objection (Einspruch) against your property tax value notice (Grundsteuerwertbescheid), arguing that the Bodenrichtwert does not accurately reflect your property's situation. You will need to provide evidence, such as comparable sales data, expert opinions, or documentation of value-reducing factors.

Second, you can contact the local Gutachterausschuss directly to discuss whether your plot's characteristics justify a deviation from the published zone value. The Gutachterausschuss may issue an individual assessment or acknowledge that the zone value does not apply to your specific situation.

In either case, professional assistance from a tax advisor or property valuation expert can be valuable, especially for properties where the deviation from the reference value is significant and the financial stakes are high.

Understanding and verifying your Bodenrichtwert is one of the most impactful steps you can take in managing your property tax burden. A few minutes spent on the BORIS portal can reveal whether the tax office's calculation is based on accurate inputs -- and potentially save you significant money if it is not.