Bissendorf Municipality's Shift in Land Taxation Policy: Redefining Land Tax Reform
In Bissendorf, the municipal Finance Department reported that the property tax reform is progressing well. During a recent Finance Committee meeting, Kerstin Hanenberg confirmed that the property assessment values have been almost finalized by the tax office and are now available to the municipality. Few correction cases remain, set to be addressed within the coming weeks, with the property tax A and B cases from the tax office already levied.
The municipality aims to meet the requirements set by the Federal Constitutional Court by ensuring the total tax revenue remains neutral, a goal that Bissendorf has successfully achieved with uniform tax rates of 340% for both property tax areas. This uniform tax rate approach has now been implemented.
In 2024, property tax A (businesses in agriculture and forestry) yielded 173,000 euros with a tax rate of 370%, while property tax B (other real estate) brought in 2,080,800 euros with a tax rate of 380%. The total property tax earnings amounted to 2,253,800 euros. For 2025, with the new assessment values and tax rates, a total of 2,289,919 euros is projected (property tax A: 106,320 euros and property tax B: 2,183,599 euros), indicating a deviation of only 36,119 euros.
Owners are expected to face overall manageable changes. The proportion of owners paying between 0 and 100 euros per year for property tax A is set to decrease from 74.94% to 71.51%, while the proportion paying up to 200 euros per year is projected to increase from 6.21% to 12.01%. Other assessment group changes are minimal.
Little movement is anticipated in built and unbuilt real estate. The majority of owners are expected to pay between 201 euros and 300 euros per year, with their share increasing from 29.28% to 30.64% after the reform. The most significant change is seen in owners paying between 0 and 100 euros per year, with their share decreasing from 16.40% to 5.62%, demonstrating the equal treatment of previously undervalued real estate demanded by the Federal Constitutional Court. Overall, 75.39% of all property owners are expected to pay less than 400 euros in property tax per year, which is 3.23% less than the previous year.
Municipal reports from Braunschweig, though relevant to property tax reforms, do not directly address the situation in Bissendorf. For the most current and detailed information on property tax reforms in Bissendorf, local government reports or direct communication with local authorities is recommended.
The Finance Department in Bissendorf reported that the upcoming property tax earnings, taking into account the new assessment values and uniform tax rates, are projected to be 2,289,919 euros, a slight deviation of 36,119 euros from the previous year. This substantial change in the proportion of owners paying for property tax B, particularly those paying between 0 and 100 euros per year, demonstrates the equal treatment of previously undervalued real estate, a requirement set by the Federal Constitutional Court.
