New statutes for property and trade tax rates
City council decides on revenue-neutral change due to new legal situation for Chemnitz
At its meeting yesterday, the city council passed new bylaws setting the rates of assessment for property and trade tax.
The new statutes will come into force on 1 January 2025.
The statutes are necessary because the Federal Constitutional Court declared the previous regulations on the standardised valuation of properties unconstitutional in 2018 and the federal states had to issue new regulations.
The new values, which are revenue-neutral for the City of Chemnitz as a whole, were determined in a multi-stage process. This means that although individual property owners will have to pay more or less than before, depending on the type and location of their property, the total revenue of the City of Chemnitz will not increase.
The rates of assessment are set as follows:
1. for property tax
a) for agricultural and forestry operations (property tax A) 350 per cent.
b) for developed and undeveloped land (property tax B) to 493 per cent.
2. to 450 per cent for trade tax.
Property tax B is the only rate that has changed, from 580 per cent to 493 per cent; the other two rates remain the same.
The forecast assessment rates can be found on the website of the Saxon State Ministry of Finance at