Collection of property tax A and B from 01 January 2025

From 1 January 2025, property tax will be levied on the basis of the new law.

The assessment rates for property tax A and B are set out in Section 4 of the City of Eberswalde's budget bylaws. The current budget bylaws were adopted by the city councillors of the city of Eberswalde in January 2024 for the financial years 2024 and 2025 and are fully valid.

The current budget bylaws can only be amended by a resolution on supplementary bylaws in accordance with Section 68 of the municipal constitution of the State of Brandenburg. There is currently no such resolution for the year 2025. The current assessment rates for property tax A and B are therefore valid for 2025.

The tax rates are set as follows for property taxes for 2025:

a) for agricultural and forestry businesses (property tax A) 300 per cent.

b) for the properties (property tax B) 415 per cent.

You can find the current budget statutes on the Internet at www.eberswalde.de/verwaltung-politik/ortsrecht. The resolution on the 2024/2025 budget bylaws is published under Budget and Finance.

As part of the property tax reform, the municipalities are required to organise the expenses from property tax A and B in a revenue-neutral manner for the municipality for the year 2025. To this end, a transparency register is to be created in the state of Brandenburg in November/December 2024. The revenue neutrality only applies to the year 2025.

In individual cases, this means that individual property owners pay more, less or the same amount of tax, depending on the property tax assessment amount set by the tax office.

Once the Eberswalde city administration has received the property tax assessment amounts from the tax office in full, it will be possible to make a final projection for the city of Eberswalde.

This results in 3 possibilities:

1. the collection rate should not be harmonised

2. the collection rate should be increased

3. the collection rate should be lowered.

The decision on the respective variant is the responsibility of the municipal council within the framework of the above-mentioned possibility of a supplementary statute and in compliance with the principle of revenue neutrality. As part of the property tax reform, the municipalities have the option in 2025 to adjust the assessment rates by 30 June 2025. The city administration intends to send out tax assessment notices with the current rates for property tax A and B from January 2025.

If there is a need for change after all data has been submitted by the tax office, a resolution on a supplementary statute 2025 must be passed by 30 June 2025 and a new tax assessment notice will then be issued. Whether this is necessary for the city of Eberswalde cannot be determined at this time.