{
  "licence": "CC BY 4.0, Payotte mit Link nennen (https://payotte.com/deutschland/nach-bundesland)",
  "topic": "property-tax-model",
  "extracted": "2026-10-19",
  "regions": {
    "baden-wurttemberg": {
      "answer": "Baden-Württemberg levies the property tax under its own law since 1 January 2025: modified land value model (land area × land value).",
      "note": null,
      "sources": [
        {
          "title": "Finanzministerium Baden-Württemberg: FAQ zur Grundsteuer",
          "url": "https://fm.baden-wuerttemberg.de/de/steuern/grundsteuer/faq-zur-grundsteuer"
        }
      ],
      "model": "own",
      "name": "Modified land value model (land area × land value)"
    },
    "bavaria": {
      "answer": "Bavaria levies the property tax under its own law since 1 January 2025: area model, independent of value.",
      "note": null,
      "sources": [
        {
          "title": "Bayerisches Landesamt für Steuern: Grundsteuer Bayern",
          "url": "https://grst.bayern.de/"
        }
      ],
      "model": "own",
      "name": "Area model, independent of value"
    },
    "berlin": {
      "answer": "Berlin applies the federal property tax model since 1 January 2025, with its own ratios.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal_own_rates",
      "name": "Federal model with the state's own ratios"
    },
    "brandenburg": {
      "answer": "Brandenburg applies the federal property tax model in force since 1 January 2025.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal",
      "name": "Federal model (Grundsteuergesetz)"
    },
    "bremen": {
      "answer": "Bremen applies the federal property tax model in force since 1 January 2025.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal",
      "name": "Federal model (Grundsteuergesetz)"
    },
    "hamburg": {
      "answer": "Hamburg levies the property tax under its own law since 1 January 2025: residential location model (Hamburgisches Grundsteuergesetz).",
      "note": null,
      "sources": [
        {
          "title": "Finanzbehörde Hamburg: Fragen und Antworten zur neuen Grundsteuer",
          "url": "https://www.hamburg.de/politik-und-verwaltung/behoerden/finanzbehoerde/themen/grundsteuer/fragen-und-antworten-zur-neuen-grundsteuer-969932"
        }
      ],
      "model": "own",
      "name": "Residential location model (Hamburgisches Grundsteuergesetz)"
    },
    "hesse": {
      "answer": "Hesse levies the property tax under its own law since 1 January 2025: hessisches Grundsteuergesetz.",
      "note": null,
      "sources": [
        {
          "title": "Finanzamt Hessen: FAQ Grundsteuer",
          "url": "https://finanzamt.hessen.de/grundsteuerreform/faq-grundsteuer/allgemeines"
        }
      ],
      "model": "own",
      "name": "Hessisches Grundsteuergesetz"
    },
    "lower-saxony": {
      "answer": "Lower Saxony levies the property tax under its own law since 1 January 2025: area-location model.",
      "note": null,
      "sources": [
        {
          "title": "Niedersächsisches Finanzministerium: Grundsteuer",
          "url": "https://www.mf.niedersachsen.de/startseite/themen/steuern/grundsteuer/steuerpolitik-145366.html"
        }
      ],
      "model": "own",
      "name": "Area-location model"
    },
    "mecklenburg-western-pomerania": {
      "answer": "Mecklenburg-Western Pomerania applies the federal property tax model in force since 1 January 2025.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal",
      "name": "Federal model (Grundsteuergesetz)"
    },
    "north-rhine-westphalia": {
      "answer": "North Rhine-Westphalia applies the federal property tax model in force since 1 January 2025.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal",
      "name": "Federal model (Grundsteuergesetz)"
    },
    "rhineland-palatinate": {
      "answer": "Rhineland-Palatinate applies the federal property tax model in force since 1 January 2025.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal",
      "name": "Federal model (Grundsteuergesetz)"
    },
    "saarland": {
      "answer": "Saarland applies the federal property tax model since 1 January 2025, with its own ratios.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal_own_rates",
      "name": "Federal model with the state's own ratios"
    },
    "saxony": {
      "answer": "Saxony applies the federal property tax model since 1 January 2025, with its own ratios.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal_own_rates",
      "name": "Federal model with the state's own ratios"
    },
    "saxony-anhalt": {
      "answer": "Saxony-Anhalt applies the federal property tax model in force since 1 January 2025.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal",
      "name": "Federal model (Grundsteuergesetz)"
    },
    "schleswig-holstein": {
      "answer": "Schleswig-Holstein applies the federal property tax model in force since 1 January 2025.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal",
      "name": "Federal model (Grundsteuergesetz)"
    },
    "thuringia": {
      "answer": "Thuringia applies the federal property tax model in force since 1 January 2025.",
      "note": null,
      "sources": [
        {
          "title": "Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)",
          "url": "https://dserver.bundestag.de/btd/21/033/2103321.pdf"
        }
      ],
      "model": "federal",
      "name": "Federal model (Grundsteuergesetz)"
    }
  }
}