Real estate taxes

Property tax

Farm roads

Chamber of Agriculture contribution

Wine sales fund

German WineFund

Property tax

The authorization of the municipalities to levy property tax, the so-called tax sovereignty , is based on the Municipal Tax Act (KAG) and the Property Tax Act (GrStG).

The real estate tax is a property tax. The object of taxation is the real property as defined in the Valuation Act (BewG).
The basis for taxation is the standard values determined on 01.01.1964 or the standard values updated to 01.01.1974 or later in accordance with the value ratios in 1964.

One distinguishes the property tax in:

1. Real estate tax A (agricultural and forestry enterprises),
2. Real estate tax B (real estate not attributable to agriculture and forestry).

The property tax is calculated from the tax assessment amount determined by the tax office and established in the property tax assessment notice.
The property tax assessment notice issued by the tax office also establishes who owes the property tax to the municipality. The municipality is bound by the findings of the tax office and must base its municipal property tax assessment on them, even if the property tax assessment notice has not yet become final.

Objections directed against the tax liability in general or against the property tax assessment amount may therefore only be raised with the tax office that issued the property tax assessment notice.

In principle, the municipality may levy the real property tax only on the real property located in its territory. In cases where the real estate extends over several municipalities, the real estate tax assessed amount is divided into the shares attributable to the individual municipalities (apportionment shares).

The municipality shall determine the percentage rate (assessment rate) of the taxable amount at which the property tax is to be levied. The assessment rate is determined annually in the budget statutes.
The property tax is determined by written notice and is usually due with one quarter of the amount on February 15, May 15, August 15 and November 15.

Wastewater fees

The authorization of the municipalities to levy ongoing wastewater charges is based on the Municipal Code (GemO), the Municipal Charges Act (KAG), the State Wastewater Charges Act (LAbwAG) and the local wastewater disposal charge statutes.

Depending on the provisions of the statutes, a user charge is levied for the discharge of wastewater, for example, and a recurring contribution is levied for the possibility of discharging precipitation water, for example.

The rates of charge are set in a statute, as a rule in the budget statute.
Advance payments are set by written notice and, as a rule, one quarter of the amount is due on each of February 15, May 15, August 15 and November 15. Fixed additional payments based on the annual statement of account are determined by written notice and are due one month after notification.

Economic roads

The authorization of the municipality to levy recurring contributions for the investment expenses and maintenance costs of field, vineyard and forest roads is based on the Municipal Charges Act (KAG), the Municipal Code (GemO) and the local economic road contribution statutes.

All properties located in the outer area of the municipality, which are accessed by field, vineyard or forest roads, are liable for the contribution.

All land used for agriculture and forestry is developed, regardless of whether it is directly adjacent to a service road or not, since the advantage of the field and forest owner does not relate to an individual construction measure. Rather, the benefit consists of the owner's particular interest in ensuring that the farm roads as a whole are in good condition so that the property can be accessed for farming purposes.
The recurring contribution rate is set in a statute, usually the budget statute.

Advance payments are determined by written notice and are generally due with one quarter of the amount each on February 15, May 15, August 15 and November 15. Any additional payments based on the final assessment are determined by written notice and are due one month after notification.

Chamber of Agriculture fee

Based on the Rhineland-Palatinate Chamber of Agriculture Act (LwKG), the municipality levies the Chamber of Agriculture fee for the account of the Rhineland-Palatinate Chamber of Agriculture.
The areas subject to the fee are the Ahr, Middle Rhine, Nahe, Palatinate and Rhine-Hesse growing regions.

The plenary assembly of the Chamber of Agriculture determines the percentage (assessment rate) of the property tax assessment amount A with which the Chamber of Agriculture fee is to be levied.
The Chamber of Agriculture fee is determined by written notice and is generally due with one quarter of the amount each on February 15, May 15, August 15 and November 15.

Wine sales fund

On the basis of the Wine Promotion Act, the municipality collects the levy for the account of the Chamber of Agriculture of Rhineland-Palatinate.

The levy is determined and collected per ares of total vineyard area, provided that it exceeds 5 ares. The basis for the levy is the vineyard area according to the EU vineyard register. The total vineyard area of the farmer as of 31 May of the previous year is decisive.

The levy rate is set by the General Assembly of the Chamber of Agriculture.
The levy under the Wine Promotion Act is set by written notice and is generally due in one quarter of the amount on 15 February, 15 May, 15 August and 15 November.

German wine stock

Based on the Wine Law, the Wine Fund Ordinance of the Federal Government and the Wine Law Implementation Ordinance of Rhineland-Palatinate, the municipality collects the levy for the account of the German Wine Fund, Institution under Public Law (A.d.ö.R.).

The levy is determined and collected per ares of total vineyard area, if it exceeds 5 ares. The basis for the levy is the vineyard area according to the EU vineyard register. The total vineyard area of the cultivator (owner or authorized user) as of May 31 of the previous year is decisive.

The German Wine Fund levy is assessed by written notice and is generally payable at one quarter of the amount on each of February 15, May 15, August 15 and November 15.

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