New property tax assessments in Jena
The new property tax assessment notices for 2025 will be issued and sent out on March 10, 2025. The reason for the later dispatch is the new assessment rate statutes, which were only published in the official gazette on February 20, 2025 and form the basis for the new notices.
The first due date for property tax will be 14.04.2025, meaning that direct debits will also be made on this date if a SEPA mandate has been issued.
Since 01.01.2025, the new property tax regulations under federal law have been in force. As a basis for this, the city council adopted the new assessment rates at its meeting on 19.12.2024:
- The assessment rate for property tax B is 400 instead of the previous 495.
- The assessment rate for property tax A was set from 300 to 0. This means that property tax A for agricultural land will be completely eliminated for the time being.
These adjustments serve to implement the property tax reform in a revenue-neutral manner - in other words, the city of Jena is not planning any additional revenue.
"By lowering the assessment rates and thus implementing the legal reform in Jena in a revenue-neutral manner, we want to keep the additional burden on citizens as low as possible and largely cushion it. The city council already decided on the revenue neutrality plan in June 2023 and approved it with the resolution on the new double budget and the collection rate statutes in December last year,"
explains Mayor and Head of Finance Benjamin Koppe.
Despite the reduction in the assessment rates, many private properties may be subject to higher taxes, as higher property values have been set by the tax office due to the revaluation. The city of Jena has no influence on this.
The responsible tax office is therefore also the point of contact for questions regarding the calculation of property tax values. The City of Jena asks for your understanding for the delayed dispatch and thanks the citizens for their cooperation.
Background
Property tax is a central source of income for the city and finances schools, roads, parks and other public projects. The previous calculation bases were outdated and often did not correspond to the actual circumstances. In 2018, the Federal Constitutional Court called for a reform for greater fairness. The assessment rate is the factor by which the city of Jena multiplies the assessed amount calculated by the tax office. This is intended to ensure a fair burden on all property owners.
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