In short
Which model each state uses for the reformed property tax in force since 1 January 2025: the federal model or the state's own law. Model: State model: 5 of the 16 states (Baden-Württemberg, Bavaria, Hamburg, Hesse and Lower Saxony).
State by state
Baden-Württemberg
Baden-Württemberg levies the property tax under its own law since 1 January 2025: modified land value model (land area × land value).
Bavaria
Bavaria levies the property tax under its own law since 1 January 2025: area model, independent of value.
Berlin
Berlin applies the federal property tax model since 1 January 2025, with its own ratios.
Brandenburg
Brandenburg applies the federal property tax model in force since 1 January 2025.
Bremen
Bremen applies the federal property tax model in force since 1 January 2025.
Hamburg
Hamburg levies the property tax under its own law since 1 January 2025: residential location model (Hamburgisches Grundsteuergesetz).
Hesse
Hesse levies the property tax under its own law since 1 January 2025: hessisches Grundsteuergesetz.
Lower Saxony
Lower Saxony levies the property tax under its own law since 1 January 2025: area-location model.
Mecklenburg-Western Pomerania
Mecklenburg-Western Pomerania applies the federal property tax model in force since 1 January 2025.
North Rhine-Westphalia
North Rhine-Westphalia applies the federal property tax model in force since 1 January 2025.
Rhineland-Palatinate
Rhineland-Palatinate applies the federal property tax model in force since 1 January 2025.
Saarland
Saarland applies the federal property tax model since 1 January 2025, with its own ratios.
Saxony
Saxony applies the federal property tax model since 1 January 2025, with its own ratios.
Saxony-Anhalt
Saxony-Anhalt applies the federal property tax model in force since 1 January 2025.
Schleswig-Holstein
Schleswig-Holstein applies the federal property tax model in force since 1 January 2025.
Thuringia
Thuringia applies the federal property tax model in force since 1 January 2025.
The table
Property tax model, by state: 16 states
| State | Model | Name |
|---|---|---|
| Baden-Württemberg | State model | Modified land value model (land area × land value) |
| Bavaria | State model | Area model, independent of value |
| Berlin | Federal model, state ratios | Federal model with the state's own ratios |
| Brandenburg | Federal model | Federal model (Grundsteuergesetz) |
| Bremen | Federal model | Federal model (Grundsteuergesetz) |
| Hamburg | State model | Residential location model (Hamburgisches Grundsteuergesetz) |
| Hesse | State model | Hessisches Grundsteuergesetz |
| Lower Saxony | State model | Area-location model |
| Mecklenburg-Western Pomerania | Federal model | Federal model (Grundsteuergesetz) |
| North Rhine-Westphalia | Federal model | Federal model (Grundsteuergesetz) |
| Rhineland-Palatinate | Federal model | Federal model (Grundsteuergesetz) |
| Saarland | Federal model, state ratios | Federal model with the state's own ratios |
| Saxony | Federal model, state ratios | Federal model with the state's own ratios |
| Saxony-Anhalt | Federal model | Federal model (Grundsteuergesetz) |
| Schleswig-Holstein | Federal model | Federal model (Grundsteuergesetz) |
| Thuringia | Federal model | Federal model (Grundsteuergesetz) |
“—” means the source read does not state it. Download the data: property-tax-model.json (CC BY 4.0, cite Payotte with a link).
Other tables by state
Sources
- Baden-Württemberg: Finanzministerium Baden-Württemberg: FAQ zur Grundsteuer
- Bavaria: Bayerisches Landesamt für Steuern: Grundsteuer Bayern
- Thuringia: Deutscher Bundestag, Drucksache 21/3321 (17 Dec. 2025)
- Hamburg: Finanzbehörde Hamburg: Fragen und Antworten zur neuen Grundsteuer
- Hesse: Finanzamt Hessen: FAQ Grundsteuer
- Lower Saxony: Niedersächsisches Finanzministerium: Grundsteuer