Information on property tax
General information on property tax
In January, almost 30,000 property tax notices were sent out to households in Bocholt. On this page you can find out what property tax is and how you can check your property tax assessment notice.
What is property tax?
Property tax is a tax levied on the ownership of land and property. It applies to both private and commercial owners of land, houses or flats.
This means that if you own your own home, rent out a property or own an undeveloped plot of land, you are obliged to pay property tax.
Who has to pay property tax?
In principle, all owners of land and property are obliged to pay property tax. If you rent out a property, you can pass on the property tax to your tenants as part of the service charge settlement.
How is property tax calculated?
The amount of property tax is determined by several factors:
- Property tax value: This is determined by the tax office using statutory valuation procedures.
- Property tax assessment amount: The property tax assessment amount is the basis determined by the tax office for calculating the tax.
- Rate of assessment: This is determined individually by the city of Bocholt and influences the amount of property tax to be paid.
How are these values made up?
The property tax assessment amount is calculated from the property tax value and the legally prescribed property tax assessment figure.
The property tax value is determined by the tax office on the basis of various criteria that vary depending on the type of property or land. These include, for example, the size of the plot, the standard land value and the age of the building (in the case of residential property), or the location and utilisation (in the case of commercial property).
The amount of the property tax rate varies depending on the type of use of the property. It was adjusted nationwide with the property tax reform.
Who determines the property tax?
The familiar three-stage procedure for determining property tax remains in place even with the property tax reform:
Property tax value x property tax rate x assessment rate = property tax
The Borken tax office has determined a new property tax value for your property as at 1 January 2025 on the basis of the assessment declaration you submitted and has issued a new property tax assessment notice.
Based on this and the statutory tax assessment figure, the Borken tax office has calculated the property tax assessment amount and issued a new property tax assessment notice.
The city of Bocholt may not deviate from these property tax assessment amounts determined by the Borken tax office.
In the final step, the city of Boch olt has only determined an individual, revenue-neutral assessment rate with which the property tax assessment amounts are multiplied. The city of Bocholt uses the property tax calculated from this to issue a property tax assessment notice, which you will receive with this property tax assessment notice.
Who answers questions about property tax?
If you have any questions about the valuation of your property, the property tax value or the property tax assessment amount, please contact the following directly:
Borken tax office (telephone: 02861/938-1959)
www.finanzamt.nrw.de/mein-finanzamt/finanzamt-borken
We ask for your understanding that the City of Bocholt cannot provide any information in these matters, as this data is determined and provided exclusively by the tax office.
If you have any questions about your property tax assessment notice, please do not hesitate to contact us. You can reach us at
City of Bocholt, Tax Department (Telephone: 02871/953-4022)
E-mail: steuerverwaltung(at)bocholt(dot)de
Further detailed information on the property tax reform can be found on the website of the Borken tax office or on the website of the Federal Ministry of Finance.
Control of notifications
What assessment rates apply to Bocholt?
With effect from 1 January 2025, the assessment rates for property tax A and property tax B (residential and non-residential properties) in Bocholt have been revised as follows
- Agricultural and forestry businesses: 461 %
- Residential properties: 613 %
- Developed properties that are to be valued using the capitalised earnings value method in accordance with Section 250 (2) of the Valuation Act: detached and semi-detached houses, residential properties for rent, condominiums
- Developed properties that are to be valued using the capitalised earnings value method in accordance with Section 250 (2) of the Valuation Act: detached and semi-detached houses, residential properties for rent, condominiums
- Non-residential properties: 1,224 %
- undeveloped properties (in accordance with Section 257 of the Valuation Act)
- Developed properties that are to be valued using the asset value method in accordance with Section 250 (3) of the Valuation Act: Part-ownership, commercial properties, mixed-use properties, other developed properties
Both the decision on the assessment rates and the preparation of the property tax assessment notices (including the calculation of property tax) are based on these revenue-neutral assessment rates and are therefore fundamentally correct.
The property tax assessment amounts and the property type for calculating the property tax are provided by the Borken tax office and automatically transferred to the notices. A case-by-case check could not be carried out for the property tax assessment notices due to the volume (approx. 60,000 data records). In addition, the city of Bocholt is legally obliged to adopt the data from the Borken tax office.
It is therefore recommended to check the property tax assessment as follows:
Check: Is the property tax assessment amount correct?
It is necessary to check whether the property tax assessment amount of the property tax assessment notice (City of Bocholt) is correct. On the one hand, it must be checked whether the measurement amount corresponds to the property tax measurement amount notice (Borken tax office). On the other hand, the calculation procedure within the property tax assessment notice must be checked.
If you have any questions regarding the property tax assessment amount, please contact the Borken tax office.
Check: Is the property type correct?
In individual cases, it can happen that the assessment rate in the assessment notice does not correspond to the correct property type. This means, for example, that the assessment rate for non-residential properties was used as the basis for a residential property or vice versa.
In these cases, please check the property tax assessment notice (Borken tax office). The correct allocation of the property type can be checked in §§ 243 ff of the Valuation Act and for developed properties in particular from §§ 248 ff of the Valuation Act.
If an incorrect property type is stated in the property tax assessment notice, please contact the Borken tax office.
If the correct property type is stated, it may be a technical error. In these cases, please contact the City of Bocholt (Taxes Division).