Overview
- The IW Consult ranking of the 100 largest cities finds the average annual bill rose by €46 compared with 2024.
- In the sample case, owners pay €258 in Zwickau versus up to €1,377 in Baden‑Württemberg cities such as Tübingen.
- Haus & Grund contends many municipalities used the reform for substantial increases, though some locations saw reductions.
- State model choices now heavily influence outcomes, with eastern states generally cheaper and Berlin around €850 in the sample property.
- Owners have filed 2.8 million appeals and three cases are before the Federal Fiscal Court, as the finance ministry maintains the reform was not intended to raise revenue.