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Property tax; notification of changes to property ownership

If there is a change in the area or use of your property, you must actively notify the tax office or municipality. The tax office or municipality will then check whether the change to the property also changes the amount of property tax.

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Online services

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - your online tax office bundles the online services of the tax authorities. Here you can create and submit tax returns and tax registrations via the Internet.

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Finanzamt Obernburg a.Main

Street address

Römerstr. 91
63785 Obernburg a.Main

Postal address

Postfach 110164

63777 Obernburg a.Main

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Finanzamt Obernburg a.Main Außenstelle Amorbach

Street address

Schneeberger Str. 1
63916 Amorbach

Postal address

Postfach 1160

63912 Amorbach

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Procedure details

Has something changed in your property? Are you not sure whether this affects your property tax and how you need to report it? Below you will find the answers to the most important questions. If you still have questions, you will find more detailed information under "Further links".

Initial situation

Property tax must be paid for every plot of land and every agricultural and forestry business in Germany.

Since 2025, property tax has been based on the equivalent amounts for plots of land and on the property tax values for agricultural and forestry businesses.

The tax authorities have determined these amounts as of January 1, 2022 (1st main assessment date) and set the property tax assessment amount based on this.

If there are any changes to the property after the cut-off date of January 1, 2022, the tax office or the municipality will check whether this also affects the assessment bases for property tax. You must actively report the change.

What changes do I have to report?

You must report that

  • a new economic unit has been created (e.g. because a property has been divided),
  • an existing economic unit is taxed for the first time (e.g. because a tax exemption no longer applies) or
  • the actual circumstances have changed (e.g. because building work has been carried out, the size of the land has changed, the use has changed or a reduction in the property tax rate has ceased to apply).

Examples:

  • A conservatory has been added.
  • A building is listed for the first time.
  • The previous apartment is now rented out to a doctor's practice.
  • The office building was previously used by a public authority and is now used by a law firm.
  • Part of the plot was sold to a neighbor.
  • An apartment building has been divided into residential/partial ownership.

You must report the change even if it is based on a notarized contract or if you had to apply for planning permission.

If only the owner changes in one year because the entire property, which is fully taxable, has been sold, given away or inherited, the tax office will take action on its own initiative. In this case, you are not expected to make a report.

However, if the ownership changes

  • of only part of the property or the agricultural or forestry business,
  • a property that is partially or fully exempt from property tax or
  • of a building on third-party land

you must notify the tax office.

Who must notify the changes?

The following person must report the change:

  • Owner of the agricultural and forestry business
  • Owner of the property attributed to you
  • for buildings on third-party land:
    with regard to the building: owner of the building
    with regard to the parcel of land: owner of the parcel of land
  • in the case of heritable building rights: heritable building right holder

How do I have to notify the changes?

You can report the changes to your economic unit in Bavaria

  • using the property tax change notification form (BayGrSt 5) or
  • by means of a fully completed property tax return (forms BayGrSt 1 to 4)

forms.

Please refer to the "Forms" section.

You must report the changes by March 31 of the year following the year with the changes.

Where do I have to report the changes?

You must notify the relevant tax office of any changes to your property.

If, on the other hand, there is a change in the conditions for a remission of property tax, please notify your local authority.

If there are any changes to your personal data (e.g. name, address, bank details for direct debit), please report this to all offices that are affected.

Special case: Further main determinations for agricultural and forestry businesses

A new main assessment is carried out every seven years for agricultural and forestry businesses. This means that the property tax values are recalculated regardless of whether or not there have been any changes to the business. The cut-off date for the second main assessment is January 1, 2029.

How is property tax calculated?

Please refer to the explanations under"Property tax from 2025; receipt of the assessment notice on the property tax value or the property tax equivalent amounts and the property tax assessment amount" and "Property tax; receipt of the property tax assessment notice and payment to the municipality".

The following persons are obliged to submit a property tax return:

  • Owners of a property in the Free State of Bavaria
  • Owners of an agricultural or forestry business in the Free State of Bavaria
  • for properties in the Free State of Bavaria that are encumbered with a heritable building right: The holder of a heritable building right with the cooperation of the owner of the land (heritable building obligation)
  • for buildings on third-party land in the Free State of Bavaria: for the land, the owner of the land and for the buildings, the owner of the buildings.

The circumstances on January 1, 2022 are decisive for who must submit the declaration.

If there are any changes to the property, you must actively notify the tax office or the municipality.

The tax office or municipality will then check whether this also affects the assessment basis for property tax. If so, you will be sent new assessment notices.

none

The notification must be submitted by March 31 of the year following the change.

Example: Addition of a conservatory in 2025; notification of the change to the tax office by March 31, 2026.

Even if the deadline has already expired, you are still obliged to notify the change.
If the change notification or property tax return is not submitted or is submitted late, a late submission surcharge may be imposed. The amount of the late surcharge depends largely on how long the deadline was exceeded. In the event of non-submission, the tax office can also estimate the basis of taxation.

Reminder letters are currently being sent out. Information on this can be found at www.grundsteuer.bayern.de (see under "Further links" - "Property tax reform in Bavaria").

Status: 12.05.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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