Property tax is levied on land in the Olsberg municipal area. The nature and value of the land and buildings are decisive for the amount of property tax.

According to the Property Tax Act (GrStG), the municipality determines whether property tax is to be levied on the property located in its area.

A distinction is made between

• Property tax A for agricultural and forestry property
• Propertytax B for developed and undeveloped property

In North Rhine-Westphalia, property tax is administered by the tax offices and the municipalities on a shared basis. It is assessed 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 debtor is the party to whom the taxable object is allocated when the assessed value is determined.

The calculation of the property tax is based on a tax assessment amount. This is determined by applying a tax base rate to the assessed value or its taxable part.

The municipality shall determine the percentage of the taxable amount or the apportionment share at which the property tax is to be levied. (assessment rate)

Procedure of the taxation process

The tax offices

• determine the tax liability/exemption of the taxable object to be assessed.
• determine the assessed value of the taxable object in the case of property tax (assessment notice) and
• determine the property tax assessment amount by applying the tax assessment figure to the assessed value (assessment amount procedure).
• inform the municipality responsible for the tax assessment of the assessed amount.

The municipalities

• determine the property tax to be paid by applying the assessment rate to the measured amount (assessment procedure) and
• collect the property tax (collection procedure, enforcement procedure).

Responsibility of the tax offices

• Determination of the taxable property / taxable businesses Standardised valuation
• Determination of the taxable amount
• Carrying out the apportionment
• Appeal proceedings against assessment notices, measurement notices and apportionment notices

Responsibility of the municipalities

• Determination of the assessment rate
• Property tax assessment
• Collection of property tax

Please note

You can reach the tax office at the following address:

Brilon tax office
Almerfeldweg 30
59929 Brilon
Tel. 02961/7880

Brilon tax office