Germany’s New Property Tax Reform Faces Delays and Legal Challenges

As the first payment deadline approaches, municipalities and property owners grapple with late notices, legal disputes, and concerns over fairness.

The February 15 deadline for property tax payments highlights delays in issuing tax notices, with some municipalities yet to finalize their assessments or send notices.
Approximately 250,000 properties in Görlitz and Bautzen were reassessed, but some owners have not received notices due to administrative challenges and missing data.
Legal disputes are emerging, with thousands of appeals filed over valuation methods and constitutional concerns about the fairness of the reform.
Property owners' associations demand guarantees that the reform will remain revenue-neutral for municipalities, fearing hidden tax increases.
Errors in taxpayer submissions and software issues have compounded delays, leaving some municipalities facing potential budget shortfalls.