Decision: Increase of the assessment rate is lawful

  • 2 years ago

In Neuwied, property owners must now dig considerably deeper into their pockets. The Koblenz Administrative Court ruled that the city may raise the assessment rate for property tax B from 420% to 610% (5 K 1000/21.KO & 5 K 999/21.KO). Against it owners of residential properties had complained. However, without success.

The judges from Koblenz ruled that the property tax change notices were lawful and did not violate the plaintiffs' rights. The increase in the assessment rate did not violate the so-called principle of equality, and it was neither disloyal nor arbitrary.

Instead, the increase in the assessment rate was even justified, he said, because there was a deficit of more than eight million euros in the 2021 budget year of the city of Neuwied. In the present cases, the owners now have to pay several hundred euros more than originally planned. However, they do not want to accept this: They are now taking the matter to the Higher Administrative Court of Rhineland-Palatinate.

Source: vgko.justiz.rlp.de/5 K 1000/21.KO & 5 K 999/21.KO
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