Road expansion contributions; application for reimbursement payments

Lost contributions and expenses incurred by municipalities for planning and preparation in connection with the abolition of road expansion contributions in accordance with Art. 19 Para. 9 of the Local Rates Act are generally reimbursed.

Erstattungsantrag nach Art. 19 Kommunalabgabengesetz

This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.

Sie können die Behörde auf sichere Weise kontaktieren

Secure contact form

Street address

Halderstraße 21
86150 Augsburg

Postal address

86145 Augsburg

Phone

+49 821 327-01

Fax

+49 821 327-2289

Secure contact form

Mehr zur Behörde

The legal basis for the levying of road improvement contributions in Art. 5 Para. 1 Sentence 3 and Art. 5b of the Local Rates Act (KAG) as well as the supplementary regulations in Art. 5 Para. 3 Sentences 3 to 5, Para. 10 and Art. 13 Para. 7 KAG were repealed with effect from January 1, 2018 and replaced by a regulation in Art. 5 Para. 1 Sentence 3 KAG, according to which contributions for road improvement measures will no longer be levied from this date. The loss of contributions directly incurred by the municipalities as a result of the abolition of road improvement contributions will generally be reimbursed by the Free State of Bavaria. Art. 19 Para. 9 KAG regulates the conditions under which municipalities receive financial compensation.

Upon request, the Free State of Bavaria shall reimburse the municipalities for the amounts that they directly lose due to the fact that they can no longer collect contributions for road expansion measures and recurring contributions for traffic facilities as a result of the amendments to the Local Rates Act as of January 1, 2018.

A claim for reimbursement in accordance with sentence 1 requires that the municipality

had issued a statute in accordance with Art. 5 para. 1 sentence 3 or Art. 5b para. 1 in the version valid until December 31, 2017 at the latest by April 11, 2018
had budgeted expenditure in the assets budget, disbursements from investment activities or commitment appropriations for the eligible measure in a budget submitted to the legal supervisory authority in accordance with Art. 65 Para. 2 GO by 11 April 2018 at the latest
had already initiated the award procedure for the first construction work by April 11, 2018 at the latest or had started technical production with its own personnel and
submitted the application for reimbursement by April 30, 2028 at the latest.

Reimbursement in accordance with sentence 1 is excluded if, on April 11, 2018, the substantive contribution obligations had not arisen or would not have arisen solely because the municipality, as the road construction authority, had not carried out the necessary road dedication within one year of the road being properly constructed.

Plans for the plant
Documents relating to the construction programme
Relevant road development contribution statutes with corresponding amendment or repeal statutes
Meaningful extract from the budget
Proof of the start of the tendering procedure or the start of the technical production with own staff
List of eligible costs with distribution list
Calculation of the amount lost

The competent administrative authorities for reimbursements pursuant to Art. 19 Para. 9 Sentences 1 and 6 of the Municipal Tax Act (KAG) are the governments (reimbursement authorities). The municipalities submit their applications for reimbursement directly to the relevant reimbursement authority using the appropriate application form.

none

Reimbursement in accordance with sentence 1 can be applied for from January 1, 2019 at the earliest and after the end of the year in which the material contribution obligations for the contributory measure or the recurring contributions arose or would have arisen in accordance with the Municipal Charges Act in the version valid until December 31, 2017 and the municipal contribution statutes. The application must be submitted by April 30, 2028 at the latest.

several weeks after the complete documents have been submitted

Upon request, the Free State of Bavaria will reimburse the municipalities for their expenses incurred before April 11, 2018 for planning and preparing road expansion measures, provided that these expenses are not covered by a reimbursement in accordance with Art. 19 Para. 9 Sentence 1 of the Municipal Tax Act.