In Hamburg it will be tight for the last nine percent

Property owners in Hamburg who have not yet submitted a property tax return can expect to receive mail from the tax office. Six weeks after the expiry of the already extended period, reminders would be sent from Tuesday, said Finance Senator Andreas Dressel (SPD) on Monday.

According to the information, around 389,000 declarations have been made in Hamburg so far, which corresponds to a rate of around 91 percent. "Hamburg is still in the top group among the states in terms of the submission rate for property tax returns," said Dressel. "Ultimately, however, we need all the feedback."

In the Hanseatic city, more than 420,000 properties have to be revalued to recalculate the property tax. For 35 percent of the declarations received, notifications of property tax values ​​have already been sent. The notices on measurement amounts and property tax, which then make it clear what will have to be paid to the tax authorities in the future, should be sent out at the end of 2024 at the earliest. The new property tax will apply from 2025.

In 2018, the Federal Constitutional Court declared the previously applicable regulation to be unconstitutional because the calculation was based on partly completely outdated data. In the statements already made in Hamburg, it was noticed that some of the data sets came from the 1960s and had never been adjusted.

The deadline for submitting property tax returns in Hamburg, as in most other federal states, expired at the end of January. Due to the sluggish reception, the finance ministers of the federal and state governments had decided on a one-off basis for a three-month extension until the end of January. Unlike Bavaria, however, the Hanseatic city did not extend the deadline again. "Anyone who has still not submitted should do so as soon as possible," said Hamburg's Finance Senator on Monday.

In the reminder letters, reference is again made to the city's information and support material for property tax returns, said Dressel. "But the letter also states very clearly what the consequences of non-delivery or late delivery can be: Anyone who wants to avoid late surcharges, fines or an estimate by the tax office should take action immediately and submit their declaration," Dressel warned. The reminder letter also does not extend the submission deadline that has already expired.