Real estate taxes

Waste disposal and street cleaning are carried out by WAS (Wolfsburg Waste Management and Street Cleaning) on behalf of the City of Wolfsburg.

It compiles the routes and determines the cleaning frequency of the streets. WAS also takes care of the placement and emptying of the waste containers. Questions or changes in this regard should therefore be addressed directly to WAS. In case of changes or new installation of waste containers, we receive a notification from WAS and then send you the corresponding change notice including the new fee amount.

More information on the topic:

Wastewater charges

Wastewater disposal is carried out by the WEB on behalf of the City of Wolfsburg. The WEB are the Wolfsburger Entwässerungsbetriebe - Kommunale Anstalt des öffentlichen Rechts of the City of Wolfsburg.

Billing is done by the utility company responsible for your local area or district. The fees are calculated according to the amount of water that is discharged from the property into the wastewater sewer. The basis for this is the fresh water consumption.

When calculating the wastewater fees, the wastewater quantity recorded by a second water meter can be disregarded. This meter must be permanently installed and calibrated. Please use the following form for registration.

Precipitation water charges

The charges for precipitation water are based on the size of the paved or built-over area. Please note that precipitation water fees must also be charged for areas that are paved with the so-called "eco-paving". Please inform us immediately of any changes in the built-up and paved areas and in the areas connected to the rainwater sewer.

Property tax assessment amount:

Property tax is divided into property tax A for agricultural and forestry businesses and property tax B for all other real estate.
The property tax payable to the City of Wolfsburg is calculated as follows:

Property tax assessment amount x assessment rate

The real estate tax assessment amount is determined by the tax office in the real estate tax assessment notice.
In this notice, the tax office also determines who is liable for the tax and from when the property is to be taxed. The City of Wolfsburg is bound by the findings of the tax office when levying the property tax. Any objections to the amount of property tax must therefore be addressed to the responsible Gifhorn tax office, which issued the property tax assessment notice.

Assessment rate:
The assessment rate is set uniformly by the Wolfsburg City Council for the entire city area (last Council resolution of 28.10.2020: submission V 2020/1566). As of 01.01.2021, the assessment rate for the

Property tax A 320 von Hundert

and for the

property tax B 495 per cent

The real estate tax is assessed by the City of Wolfsburg by notice and is generally due in four installments on February 15, May 15, August 15 and November 15. In deviation from this, you can apply by September 30 to pay the tax debt in one annual amount on July 1 of each year.

Change of ownership

In case of change of ownership, please submit an extract from the land register showing the transfer.

Form:

Property Tax Reform

Property tax is of enormous importance for municipal budgets. Alongside trade tax and income tax, it makes a significant contribution to the provision of public infrastructure within a municipality. Property owners, leaseholders and persons of equal status are liable to pay the tax.

The basis for calculating the property tax was previously the standard valuation at the time of the main assessment of 01.01.1964. The Federal Constitutional Court ruled in April 2018 that a property tax reform is necessary that takes into account the current market values of the properties.
In the meantime, the state of Lower Saxony has passed a new law, which came into force in July 2021.

For more details on the property tax reform, the following link has been provided by the Lower Saxony State Tax Office. New information is posted there regularly and the FAQs are adapted or expanded.

The following link provides an overview of the current status of the property tax reform: