Property Tax Return in NRW: What Owners Need to Know Now

Who had to and still has to file the property tax return?

Obliged to file the property tax return were all owners who, as of the reference date 1 January 2022, held a plot of land, a condominium, a house or an agricultural and forestry operation. The Finanzverwaltung NRW issued a public call to this effect; a personal request was not required.

The obligation applied in particular to:

• undeveloped plots of land,
• single- and two-family houses,
• condominiums as well as partial ownership,
• multi-family and rental residential properties,
• commercial and mixed-use properties.

Anyone who was the owner on the reference date remains obliged to file – even if the property has since been sold. Anyone who has not yet filed a return is still obliged to do so and should make up for it without delay. There is no amnesty for missed returns.

The Bundesmodell in NRW – and what data you need

North Rhine-Westphalia opted for the value-based federal model (Bundesmodell). Unlike the pure area-based models of some other federal states, here the land value and – for residential buildings – a standardised income-based valuation feed into the calculation. The property tax results from three factors: the assessed property value (Grundsteuerwert), the tax assessment figure (Steuermesszahl) and the municipal multiplier (Hebesatz).

For the return under the Bundesmodell, the following details in particular were required:

• the property's file reference (Aktenzeichen) (shown in the tax office's information letter or in the old unit value notice),
• location and land register data (district, parcel, plot),
• plot area in square metres,
• standard land value (Bodenrichtwert) as of 1 January 2022,
• type of plot or building,
• living or usable floor space,
• the building's year of construction as well as the number of garage / underground parking spaces.

The Finanzverwaltung provides the standard land value (Bodenrichtwert) in NRW free of charge via the official online portal BORIS.NRW. The municipality's rent level category works in the background on the standardised net cold rent and is taken into account via the municipal allocation.

Filing via ELSTER – and routes for hardship cases

The property tax return must in principle be filed electronically. The standard route is the free Mein ELSTER portal of the tax administration. Registration requires a user account with a certificate, the activation of which can take a few days – this should be factored in for a late submission.

For straightforward cases, the simplified federal portal „Grundsteuererklärung für Privateigentum“ (property tax return for private property) was available for a time. In justified hardship cases – for example, where there is no internet access – the tax office may permit a paper submission; this, however, is the exception and requires approval. Your own tax advisor can also submit the return for you if you commission them to do so.

Missed the deadline? Estimation and late-filing surcharge

The nationwide main deadline ended on 31 January 2023. Anyone who has not yet filed a return must expect consequences. The tax offices in NRW are now actively pursuing defaulting owners and may:

• send reminders with a short grace period,
• estimate the assessed property value (Grundsteuerwert) and issue an estimation notice,
• impose a late-filing surcharge (Verspätungszuschlag) (regularly at least 25 euros for each commenced month of delay),
• threaten and impose a coercive penalty (Zwangsgeld) in order to enforce filing.

Experience shows that an estimate tends to turn out unfavourably, and the estimation notice does not release you from the duty to file. Anyone who is still outstanding should therefore file retroactively without delay – this usually allows a more accurate and lower value for your own property than the one estimated by the tax office.

From the assessed property value to the tax notice: the three-stage process

After the return is filed, the assessment goes through three stages. Important: only the final stage contains the amount actually payable.

1. Assessed property value notice (Grundsteuerwertbescheid) (tax office): It determines the assessed property value (Grundsteuerwert) as of 1 January 2022. This is a pure valuation notice, not yet a request for payment.
2. Property tax base notice (Grundsteuermessbescheid) (tax office): From the assessed property value, the tax base amount is calculated via the tax assessment figure (Steuermesszahl) and communicated to the municipality.
3. Property tax notice (Grundsteuerbescheid) (municipality): The municipality applies its multiplier (Hebesatz) and sets the property tax payable – since 1 January 2025 on the basis of the new law.

The new property tax fully replaces the old unit values (Einheitswerte). It is usually due in four instalments on 15 February, 15 May, 15 August and 15 November. In NRW, many municipalities reset their multipliers in 2025; the state also gave cities the option of differentiated multipliers (Hebesätze) for residential and non-residential properties. This differentiation is, however, legally contested: in December 2025 the Administrative Court of Gelsenkirchen (Verwaltungsgericht Gelsenkirchen) objected to corresponding notices from several Ruhr-area cities. It is therefore worth checking the respective multiplier of your own municipality.

Check the notice, correct errors, lodge an appeal

Check every notice carefully – typing errors in floor space, year of construction or standard land value (Bodenrichtwert) have a direct impact on the later tax. Against the assessed property value notice and property tax base notice you can lodge an appeal with the tax office within one month of notification; against the municipal property tax notice, a one-month deadline likewise applies vis-à-vis the municipality.

Responsibility matters: errors in the valuation must be challenged at the tax office, since the municipality is bound by its determinations. In November 2025, the Federal Fiscal Court (BFH) declared the Bundesmodell to be fundamentally constitutional. At the same time, it confirmed that owners may apply a lower common value (gemeiner Wert) if the flat-rate assessed property value exceeds the proven market value by at least 40 percent. Proof is generally provided via a qualified market value appraisal (Verkehrswertgutachten). Whether this route makes sense in an individual case depends on how strongly the official value deviates from a realistic valuation of your property.

Notification of changes: when you have to act again

Within the current main assessment period – the next regular main assessment is scheduled for 1 January 2029 – you only have to act again if the material circumstances of your property change. In that case, a property tax change notification (Grundsteuer-Änderungsanzeige) must be filed via ELSTER. Typical occasions are:

• first-time development of a previously undeveloped plot,
• extension, conversion or addition of storeys as well as a significant increase in living or usable floor space,
• core renovation or demolition,
• change in the type of use (for example, conversion of commercial into residential space),
• division of a plot or creation of condominium / partial ownership,
• lapse of a tax exemption.

Material changes in a calendar year must generally be reported electronically to the tax office by 31 March of the following year. A mere change of owner through purchase or sale, by contrast, does not trigger a separate change notification under the NRW guidance – it is recorded via the land register anyway.