The Bavarian state parliament passed the state's own property tax law on Tuesday evening with a majority of the government parliamentary groups.
“Today's adoption of the Bavarian property tax law by the state parliament is a historic moment.
For the first time in over 75 years, an important tax law is being regulated at state level, ”said Finance Minister Albert Füracker (CSU).
He also said that the new Bavarian property tax, which will take effect from 2025, will be a major success for the Free State and a good result for all citizens, companies and municipalities. "Debureaucratisation is being demanded everywhere - our Bavarian simple property tax implements this requirement in an exemplary manner", says Füracker. At the same time, he rejected criticism that it was unfair that a plot of land in a residential area would not automatically cost more.
The background to the amendment to the law is a decision of the Federal Constitutional Court from 2018. The Karlsruhe judges had declared the property tax in Germany unconstitutional because outdated values were expected, and called for a new regulation by 2025 at the latest Bavaria - a dispute between the federal government and the states as to whether the states should be able to make their own regulations through an opening clause. The property tax is a municipal source of income.
“Bavaria's surface model is transparent and comprehensible.
We are also sending a strong signal to all Bavarian cities and municipalities that are firmly committed to the non-cyclical and crisis-proof tax revenues of around 1.9 billion euros annually, ”emphasized Füracker.
Some other federal states and also the federal government, on the other hand, rely on a property tax that takes into account the value of the property.
In Bavaria, on the other hand, only the size of the property and the type of use of the area count, but not the location.