Property tax
Assessment Assessment rate Grundsteuer Hundesteuer Property Property tax Purchase Stadtkämmerei Tax assessment Tax assessment amount Zweitwohnungs homes ownership

# Property tax

## Summary

If you own property in Munich, you have to pay property tax. We can take changes into account more quickly if you notify us directly.
## Responsible Department

SKA
## Prerequisites

**Assessment procedure**

There are two types of property tax:

* Property tax A for agricultural and forestry businesses
* Property tax B for all other properties

The assessment procedure is carried out partly by the State Tax Office and partly by the City of Munich.

The **tax office** determines the taxable person for a property. It also determines the unit value and the property tax assessment amount for the property in question.

The **City of Munich** multiplies the property tax assessment amount by the assessment rate of **currently 824 percent (from 1 January 2025)**. The calculated amount is shown as property tax in the property tax assessment notice. If there is more than one owner, the City of Munich will select a joint debtor.

**Note**:  

property tax is an annual tax. The circumstances on 1 January of a year are decisive for the tax liability. If you sell your property within the year, you remain liable for the tax until the end of the year;the date of the transfer of benefits and encumbrances is decisive.

## Please Note

**Property tax reform in Munich from 2025**

From 2025, property tax will be set in accordance with the new Bay. Property Tax Act. The assessment rate of 824% was unanimously approved by the City Council. The assessment notice will be sent out from 9 January 2025.

Contact and further details can be found under [Property tax reform 2025](https://stadt.muenchen.de/infos/grundsteuerreform.html#3)

## Important Information

Please only make personal appointments by prior arrangement. The cash desk of the city treasury (cash desk) is located at Landsberger Straße 36, 1st floor, room 175 and is open as follows: Monday to Wednesday: 8.30 a.m. to 12 noon
## Processing Time

At the beginning of 2025, the City of Munich will send out more than 500,000 notices to all taxpayers due to the property tax reform. Please understand that it may therefore take a little longer to process your request.

Please use our [property tax contact form](https://service.muenchen.de/intelliform/forms/01/10/10/kontaktformular_grundsteuer/index) for your enquiry.

## Legal Basis

[Property Tax Act](https://www.gesetze-im-internet.de/grstg_1973/)  
[Bavarian Property Tax Act](https://www.gesetze-bayern.de/Content/Document/BayGrStG/true)  
[Fiscal Code](https://www.gesetze-im-internet.de/ao_1977/)  
[Property tax assessment rate statutes](https://stadt.muenchen.de/dam/jcr:f9b9b77b-42f9-4789-92cf-e47e93636daf/Satzung_Grundsteuerhebesatz_2025.pdf)(valid from 1 January 2025)

## Questions and Answers

 
### Property tax reform from 2025

 

**Contact to the property tax department, the city treasury and the tax office**, as well as further information on the property tax reform in Munich can be found on our  
[Property tax reform 2025 website](https://stadt.muenchen.de/infos/grundsteuerreform.html)

From 2025, property tax will be assessed in accordance with the new Bavarian Property Tax Act. Until then, the old federal law will apply  


   
### Contact property tax

 

Do you have questions about your **property tax assessment notice**, the assessment or the amount of property tax?   
 Our **call centre** will be happy to answer your questions: 089 233-96427  
 Please refer to the Contact section for office hours.  


Do you have questions about your **property tax assessment notice**? Or would you like to report changes?   
 In this case, the **Munich tax office** is responsible:  
 Telephone: 089 1252-0  
 E-mail: poststelle-bshoe@famuc.bayern.de  
 Website: [Bavarian State Tax Office](https://www.grundsteuer.bayern.de/)  


   
### Due date and annual payment

 

You pay the property tax in four instalments on 15 February, 15 May, 15 August and 15 November.   


If you [apply for annual payment](https://service.muenchen.de/intelliform/forms/01/10/10/grundsteuer_eigentumswechsel/index), the property tax must be paid in one lump sum on 1 July of each year. However, the changeover is only possible for the following year. The application must be submitted by 30 September.

   
### Period of validity of the tax assessment notice

 

Your tax assessment notice is valid until there are changes that affect the assessment of the tax.   


Please note that even an objection has no suspensive effect on payment. This means that you must pay the amount due until the assessment is cancelled or amended.  


Even if you sell the property, you are still obliged to pay until you receive a cancellation notice.   


**Due to the property tax reform, you will receive a new property tax assessment notice in mid-January 2025.**   


   
### Change of ownership

 

If you sell your property or building, send us the completed [notification of change of ownership](https://service.muenchen.de/intelliform/forms/01/10/10/grundsteuer_eigentumswechsel/index) form.

Property tax is an annual tax. The circumstances on 1 January of each year are decisive for the tax liability. If you sell your property within the year, you remain liable for tax until the end of the year. The decisive date for the change in tax liability is the date of the transfer of benefits and encumbrances (not the notarisation date).  


   
### Relocation with change of address

 

If your address has changed, please inform us informally:   


* [Report changes](https://service.muenchen.de/intelliform/forms/01/10/10/grundsteuer_eigentumswechsel/index) online
* by e-mail: grundsteuer.ska@muenchen.de
* by post:  
   City of Munich  
   City treasury  
   SKA 4.2 Property tax  
   P.O. Box 201951  
   80019 Munich
   
### Objections to the amount of property tax

 

The City of Munich is bound by the findings of the tax office in the **property tax assessment notice.** You can therefore only raise objections with the responsible tax office in Munich.   


 

**Postal address:**Munich tax office  
 Höchstädt processing centre  
 Traubenberg 3  
 89420 Höchstädt

**Personal consultations are possible at the Munich tax office, service centre Deroystraße 12, in Munich:**Mon, Tue, Thu, Fri: 8 am to 12 noon

**telephone**: 089 1252-0  


   
### Usufruct

 

Even if a usufruct is registered for a taxable property, the owner is liable to pay tax.   


Of course, the person authorised to usufruct can pay the property tax with exemption. If there is a corresponding [power of attorney](https://service.muenchen.de/intelliform/forms/01/10/10/grundsteuer_eigentumswechsel/index) for the person entitled to usufruct, this person can be entered as the authorised recipient.

   
### Inheritance

 

Please inform us if an inheritance occurs. If you send us a certificate of inheritance, we may be able to transfer ownership to a person entitled to inherit in advance.  


   
### Information

 

The assessment of property tax is subject to tax secrecy. We can therefore only provide you with information by telephone and in writing if you present us with a power of attorney from the taxpayer.

   
## Link "Easy Language"

https://stadt.muenchen.de/leichte-sprache/infos/informationen-zur-grund-steuer-leichte-sprache.html
## Further Links

* [Data protection and tax secrecy](https://stadt.muenchen.de/infos/datenschutz-ska.html)
* [Development of the property tax rate](https://stadt.muenchen.de/infos/hebesaetze-gewerbesteuer-grundsteuer.html)
* [Contact city treasury and information on payments, bank details, SEPA online](https://stadt.muenchen.de/infos/zahlungen-bankdaten-stadtkasse.html)
* [Authorisation for delivery (PDF)](https://stadt.muenchen.de/dms/Home/Stadtverwaltung/Stadtkaemmerei/Dokumente/Formulare/grund_zustellbev.pdf)
* [Property tax reform - questions and answers (PDF)](https://stadt.muenchen.de/dam/jcr:9a138c91-68d2-480d-a9ec-b9d22e397266/Flyer_Grundsteuer_V19_2024_WEB.pdf)
* [Sample assessment notice with explanations](https://stadt.muenchen.de/dam/jcr:8073644e-d8d3-4ec4-867a-f78cf573174a/Musterbescheid_mit_Erlaeuterungen.pdf)
* [Contact tax office: Questions about the property tax assessment notice](https://www.grundsteuer.bayern.de/)
* [Report online](https://service.muenchen.de/intelliform/forms/01/10/10/grundsteuer_eigentumswechsel/index)
* [Contact form](https://service.muenchen.de/intelliform/forms/01/10/10/kontaktformular_grundsteuer/index)

## Keywords

* Assessment
* Assessment rate
* Grundsteuer
* Hundesteuer
* Property
* Property tax
* Purchase
* Stadtkämmerei
* Tax assessment
* Tax assessment amount
* Zweitwohnungs
* homes
* ownership
