Information on the implementation of the property tax reform in Jena

From 01.01.2025, property tax will be levied in accordance with new federal law. As a basis for these notices, the city council decided on the new assessment rates from 2025 at its meeting on 19.12.2024. In future, the assessment rate for property tax B will be 400 instead of 495, while the assessment rate for property tax A will be set to 0 (previously: 300). This means that property tax A, which only applies to agricultural use, will be abolished until further notice.

Calculation and dispatch of the new property tax assessment notices

In recent years, all property owners have submitted new property tax declarations for the calculation of property tax assessments. On this basis, the tax office has issued property tax value assessments and new property tax assessment notices. These are the basis for the assessment of property tax from 2025 by the Jena city council.

All property tax assessments based on the previous valuation procedures (standard valuation, replacement economic value, replacement assessment bases) and issued before 01.01.2025 will be revoked by law at the end of 2024 with effect for the future. Therefore, no payments for 2025 are to be made before receipt of the new property tax assessment notice.

The property tax assessment notices from the City of Jena for 2025 are expected to be sent out in mid-March 2025. All citizens should please wait for this notification. If a standing order has been set up, this should be canceled. If a SEPA direct debit mandate has been issued, the direct debit of the new property tax will be made automatically on the next possible date, but not on 15.02.2025.

Background to the property tax reform

Until now, property tax has been calculated on the basis of property values dating back to 1964 (West Germany) and even 1935 (East Germany). This was outdated and often unfair. The Federal Constitutional Court ruled in 2018 that this system must be changed. The aim of the reform is to make property tax fairer.

What is an assessment rate?

An assessment rate is the percentage applied to the measured amount calculated by the tax office. By adjusting the assessment rates, the city of Jena ensures that no one is overburdened by the reform.

Why is property tax important?

Property tax is one of the city's most important sources of revenue. It helps to finance schools, roads, parks and other important projects.