Grundsteuerreform

Der Bund hat eine Grundsteuerreform beschlossen. Diese wurde nun größtenteils bereits durch die Landesbehörden (Finanzämter) umgesetzt. Die Reform führte zu neuen Messbeträgen für Grundstücke. Folglich müssen die Hebesätze der Gemeinden angepasst werden, da dass Gesetz vorsieht, dass die Gemeinden durch die Reform keine Mehreinnahmen bekommen sollen. Aber noch einmal zur Verdeutlichung: die Gemeinden übernehmen die Messbeträge des Finanzamtes, wir haben auf die Höhe der Grundsteuer nur über die Hebesätze Einfluss. Somit wird auch ein Rechtsmittel gegen den Grundsteuerbescheid der Gemeinden nicht erfolgreich sein.

Wir haben jetzt vorläufige Hebesätze festgelegt. Für landwirtschaftlich genutzte Flächen (Grundsteuer A) wird der Hebesatz 380 % sein (vorher 500%). Für bebaute oder bebaubare Flächen (Grundsteuer B) wird der Hebesatz auf 280 % (vorher ebenfalls 500%) festgesetzt. Da noch nicht alle Bescheide des Finanzamtes rechtskräftig sind, könnte sich hier noch andere Hebesätze ergeben, die dann im Jahr 2026 angepasst werden müssten. Die Hebesätze werden in der Haushaltssatzung festgelegt.

Wir möchten an dieser Stelle auch darauf hinweisen, dass teilweise die Grundsteuermessbeträge sich erhöht haben, aber auch z.T. gesenkt wurden. Die Grundsteuerbescheide der Gemeinde werden im Laufe des Januar 2025 versandt werden.

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