New property tax assessments 2026: Why you should lodge another objection now

Since January 2026, many municipalities have been sending out new property tax assessments for the year 2026.

The uncertainty is great – and understandable. After all, many of those affected have already:

• lodged an appeal against previous property tax assessments or

• even filed a complaint with the tax court,

• in part with the result that the proceedings were suspended.

The key question is therefore:
Doesall of this also apply to the new 2026 property tax assessment – or do I have to take action again?

The short and clear answer is:
👉 Yes, you must lodge another objection.

Why new property tax assessments are being sent out now

The municipalities continue to set the property tax annually.
Dormant proceedings at the tax court or an ongoing test case do not change the fact that:

• a separate property tax assessment notice is issued for each year

• this decision is legally effective in its own right

• and becomes final if you do nothing

This also applies if:

• you have already lodged an objection against the decision for 2025

• or even an action is pending before the tax court and the court has confirmed the suspension

👉 The new 2026 notice is a new administrative act.

Does my old objection or complaint automatically continue to apply?

No.

An objection or legal action against the 2025 property tax assessment:

• does not automatically apply to the 2026 decision

• does not protect you from the validity of the new decision

If you do not lodge a new objection, the following applies:

• the 2026 decision becomes legally binding

• Later successes in test cases will no longer help you

This is one of the most common and most expensive mistakes that owners currently make.

Why this is particularly important right now

Several test cases are currently underway regarding property tax:

• Proceedings at the Federal Fiscal Court

• Decisions are expected this year

• A BFH case that was decided negatively in December will next be brought before the Federal Constitutional Court carried

This means:
👉 The question of the possible unconstitutionality of the property tax is still open.

This is precisely why it is crucial that your individual property tax assessment remains open.

What happens if you do not lodge an objection?

In concrete terms:

• Your 2026 property tax assessment notice becomes final

• You can no longer benefit from later positive judgments

• even a success before the Federal Constitutional Court will not help you retroactively

It is not legally possible to “catch up” at a later date.

What you should do now

As soon as you receive a property tax assessment notice for 2026 from your municipality:

1. Check deadline (usually one month)

2. Lodge an objection

3. Keep your decision open with it

This also expressly applies if:

• proceedings are already pending before the tax court

• the court has confirmed the suspension

• You have been opposing the property tax since 2025

Sample objection from PepperPapers

So that you don’t have to reformulate every year, there is the sample objection to the municipality’s property tax assessment from PepperPapers.

The sample objection:

• can be used immediately

• Legally cleanly formulated

• Also expressly suitable for follow-up decisions such as 2026

• saves time and avoids formal errors

👉 Click here to go directly to the sample objection:
https://pepperpapers.de/produkt/grundsteuer-musterwiderspruch-gemeinde/

Conclusion

The fact that municipalities are now sending out new property tax assessments for 2026 is legally permissible – but dangerous for owners if they do not react.

👉 Every new decision requires a new objection.
👉 This is the only way to keep your case open.
👉 This is the only way you can benefit from ongoing test cases.

If you receive mail from your municipality now, you should not wait and see, but act.