Property tax

  • Performance specification

    The subject of the tax is real estate as defined by the Valuation Act:

    • farms and forestry (property tax A)
    • the developed and undeveloped properties within the meaning of the Valuation Act (property tax B) from 1 January 2025, differentiated according to
      • Residential buildings
      • Non-residential buildings

    Together with trade tax, property tax is one of the so-called real taxes, as it is linked to real values (real estate) and does not take into account personal characteristics, in particular the taxpayer's ability to pay. Property tax is also not levied with a view to passing it on to third parties. Accordingly, property is subject to property tax regardless of whether it is undeveloped or developed, whether it is used for agricultural, forestry, commercial (freelance) or residential purposes, whether it is encumbered with mortgages etc. or free of such encumbrances.
    The property tax is determined according to the circumstances at the beginning of the calendar year.
    The tax arises at the beginning of the calendar year for which the tax is to be assessed.
    The property tax is based on a tax assessment amount that is determined by the relevant tax office. The city applies a local assessment rate to the tax assessment amount and uses this to set the property tax. Note: Objections directed against the property tax liability in general or against the tax assessment amount must be submitted to the tax office that issued the tax assessment notice by way of an objection.
    It is therefore recommended that you contact the Beckum tax office directly in these cases.

    Property tax payment after change of ownership
    The following legal situation must be observed in the event of a change of ownership (sale of a property/house/flat):
    If there is a change of ownership, the purchase agreement (transfer agreement) must be notarised. Once the change of ownership has been entered in the land register, the tax office will carry out a so-called attribution update, i.e. the transfer of a property to the name of the new owner. The property transferred in the course of a year is always attributed to the new owner on 1 January of the calendar year following the sale.
    The new owner is therefore not liable to pay property tax (taxpayer) to the City of Beckum until the tax office has allocated the property to him for tax purposes and issued a corresponding allocation notice. The municipal tax authorities only have the legal authority to demand property tax from the new owner once the allocation has been updated, which is backdated to 1 January of the year in question.
    The previous owner remains liable to pay property tax to the City of Beckum until the allocation notice is issued to the new owner. Any other contractual agreements under private law from purchase or transfer agreements do not change this and cannot be taken into account by the City of Beckum.
    It is recommended to provide the new owner with a copy of the last valid tax assessment with the request to reimburse the property tax payments for the current year from the transfer of ownership to the previous owner.
    If you have any questions about the valuation, attribution or value updates of your property, please contact the Beckum tax office directly (telephone 02521 / 25-1959).

    Property tax rates 2025:

    • Property tax A: 331 per cent.
    • Property tax B:
      • Residential buildings 607 from one hundred
      • Non-residential buildings 1 110 per cent

     


    Calculation of property tax
    Property tax assessment amount x assessment rate = property tax

    Payment dates
    The payment dates are shown in the tax assessment notice. It is recommended that you give the City of Beckum a direct debit mandate.

     

    Property tax reform from 01.01.2025

    At its meeting on 17 December 2024, Beckum City Council decided on new, differentiated assessment rates for property tax (see above). The aim is for property tax revenue to remain stable for the city after the property tax reform. Additional revenue is expressly not the goal.

    The assessment rates correspond exactly to the revenue-neutral assessment rates published by the state of North Rhine-Westphalia.

    This differentiation is not intended to place an additional burden on Beckum's residents. Standardised assessment rates would have meant an additional burden of over 1 million euros for residential properties in Beckum.

    How the property tax is calculated in detail depends on the respective tax assessment amount. This tax assessment amount was determined by the tax office, without the City of Beckum being able to influence it. Due to its amount, property tax may be higher or lower than in the previous year. Only the Beckum tax office's property tax hotline (02521 25-1959 or www.grundsteuer.nrw.de) can clarify questions about the tax assessment amount.


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