Property tax – your ultimate guide

Although the constitutionality of the new property tax has not been clarified, many municipalities are already demanding payment. In some cases with drastic fees for appeals, ignored suspension requests and increasing pressure on citizens.

However, the decision of the Federal Constitutional Court is still pending – and that is precisely why legal resistance is worthwhile. The PepperPapers legal documents help you to file objections, appeals and lawsuits, meet deadlines and protect your claims – legally compliant and up to date with the latest proceedings.

With the PepperPapers sample objection, you receive a legally compliant document consisting of an objection and an application for suspension of enforcement (AdV) – created in just a few minutes using our smart document generator.

Your requirements for the PepperPapers property tax sample objection:

• Property tax return has been submitted
• Property tax assessment notice received from the tax office
• You are within the objection period for the property tax assessment notice

The tax office accepts the objection and officially suspends the proceedings. If this happens, you have achieved 100% of your goal – congratulations.

You do not have to pay property tax on your property/land for the time being – until the highest court has ruled on its constitutionality.

The tax office rejects your objection. You receive a letter with the heading Objection decision. You file the model complaint against this.

👉 Property tax model case tax court

Then submit the application directly to the tax court. If it is also rejected there, the only way to suspend the payment obligation is to lodge an appeal for a hearing and a constitutional complaint.

👉 Application for suspension of property tax Tax Court

👉 Property tax suspension Hearing appeal

👉 Property tax suspension Constitutional complaint

If your property tax objection has been rejected by the tax office and you have received an objection decision, you can now take the next step.

With the PepperPapers sample complaint for the tax court, you can officially take your case to court.

This is how you can defend yourself against the incorrect property tax assessment – legally secure, quickly and effectively.

This will give you the chance to have your property tax assessment corrected by a court decision.

Important: The complaint must be received by the tax court within one month of receipt of the objection decision.

The tax court rules in your favor and confirms the suspension of the proceedings. You have achieved your goal. Congratulations!

The court asks you questions: “What is the value in dispute?” – The tax court knows the law and can calculate it itself! “Do you agree with the transfer to the single judge?” – Why should you? Your complaint is important! “Send in copies of your tax assessment notices!” – Pure delaying tactics! The court already has them and will receive them from the authorities anyway! “Your lawsuit has no chance of success!” – This is not decided by the court in the first instance, but in the highest instance by the Federal Fiscal Court & the Federal Constitutional Court!

👉 Reply to the court Property tax

👉 Send documents to the court

👉 No personal appearance in court

The municipality accepts your objection in full. If that happens, you’ve done everything right – congratulations.

In this case, you do not have to make the payment until the constitutional issue has been finally clarified.

If you still want to pay the property tax, we recommend that you only pay it subject to reservation.

Some municipalities now charge high processing fees for such objections – which is not permitted. You can use our appropriate response document to ask the municipality to explain how these costs were incurred. In practice, this often leads to the claim being tacitly withdrawn.

👉 Response to municipality Property tax

👉 Property tax sample objection Lower Saxony Add-On

If your objection is rejected by the municipality, you will receive a so-called objection notice. The next step is to go to the administrative court to take legal action against the municipality’s decision. With our model lawsuit, you can defend yourself against the payment request with legal certainty – and temporarily suspend the claim until the constitutionality of the property tax has been finally clarified.

👉 Property tax model case Administrative court

If you have already lodged an objection to your property tax assessment yourself, you may be missing a crucial step: the application for suspension of enforcement. Without this application, your assessed property tax remains payable in full despite the appeal – and that can be expensive.

With our supplementary legal document, you ensure that you not only object, but also make a legally effective application to provisionally suspend the payment of property tax. This will buy you time and give you financial leeway while your objection is being examined.

The tax office decides in your favor and confirms the suspension of enforcement. You have achieved your goal. Congratulations.

The tax office decides in your favor and rejects the suspension of enforcement. Your case does not end here, you have another legal remedy to stop the payment of property tax. You must submit the application for suspension to the tax court.

👉 Application for suspension of property tax Tax Court

The tax court rules in your favor and confirms the suspension of enforcement. You have achieved your goal. Congratulations.

The tax court rules against you and rejects your application for suspension of enforcement. You don’t have to give up at this point, because in this case you have to continue with two further legal documents. Firstly, the objection to the hearing, for which you have a 2-week deadline. You must also submita constitutional complaint at the same time, for which you have a 1-month deadline.

👉 Property tax suspension Hearing appeal

👉 Property tax suspension Constitutional complaint

The tax court rules in your favor and upholds the hearing appeal. You have achieved your goal. Congratulations.

The tax court decides against you and rejects your appeal. In this case, you send the rejection of your appeal to the Federal Constitutional Court using our PepperPapers legal document created for this purpose.

👉 Send documents to the court