The assessment rate is the name for a factor by which the tax amount is multiplied in order to determine the tax liability. Companies pay trade tax. Their assessment rate was increased in 115 municipalities. The largest increase was reported by the municipalities of Bietigheim (Rastatt district) and Malterdingen (Emmendingen district), as well as the cities of Bad Herrenalb (Calw district) and Herbolzheim (Emmendingen district). In these cities and municipalities, the trade tax rates were increased by 60 percentage points from 340 to 400, as the statisticians also announced. There was a reduction in three cities: In Ludwigsburg and Pforzheim it fell by 10 percentage points, in Weil der Stadt (Böblingen district) by 60 percentage points. At 450 percentage points, Karlsruhe has the highest trade tax rate in Baden-Württemberg.
Also increase in property tax
For property tax B for private and commercial properties, 128 municipalities increased the assessment rate. According to the announcement, the municipality of Dobel, the cities of Altensteig and Neubulach (all Calw district), as well as Isny im Allgäu (Ravensburg district) and Konstanz reported the largest increases in the southwest (each plus 100 percentage points). However, there was no reduction. As in the previous year, Langenburg (Schwäbisch-Hall district) has the highest assessment rate for property tax B at 680 percentage points, as the statisticians announced.
The assessment rate of property tax A for agricultural and forestry operations was increased by 98 municipalities. The largest increase was made by the municipality of Dobel (Calw district) with an increase of 300 percentage points. No subsidence was reported. The city of Bad Wildbad in the Black Forest (Calw district) reported the highest assessment rate for property tax A at 2,100 percentage points.
With a view to the new state property tax law that will apply from 2025, the Taxpayers’ Association warned municipalities not to turn the tax screw too quickly.
156 municipalities in Baden-Württemberg have different real tax assessment rates. (Photo archive) Photo: Bernd Weißbrod/dpa
