Information on property tax
General information on property tax
In January, almost 30,000 property tax notices were sent out to households in Bocholt. On this page you can find out what property tax is and how you can check your property tax assessment notice.
What is property tax?
Property tax is a tax levied on the ownership of land and property. It applies to both private and commercial owners of land, houses or flats.
This means that if you own your own home, rent out a property or own an undeveloped plot of land, you are obliged to pay property tax.
Who has to pay property tax?
In principle, all owners of land and property are obliged to pay property tax. If you rent out a property, you can pass on the property tax to your tenants as part of the service charge settlement.
How is property tax calculated?
The amount of property tax is determined by several factors:
- Property tax value: This is determined by the tax office using statutory valuation procedures.
- Property tax assessment amount: The property tax assessment amount is the basis determined by the tax office for calculating the tax.
- Rate of assessment: This is determined individually by the city of Bocholt and influences the amount of property tax to be paid.
How are these values made up?
The property tax assessment amount is calculated from the property tax value and the legally prescribed property tax assessment figure.
The property tax value is determined by the tax office on the basis of various criteria that vary depending on the type of property or land. These include, for example, the size of the plot, the standard land value and the age of the building (in the case of residential property), or the location and utilisation (in the case of commercial property).
The amount of the property tax rate varies depending on the type of use of the property. It was adjusted nationwide with the property tax reform.
Who determines the property tax?
The familiar three-stage procedure for determining property tax remains in place even with the property tax reform:
Property tax value x property tax rate x assessment rate = property tax
The Borken tax office has determined a new property tax value for your property as at 1 January 2025 on the basis of the assessment declaration you submitted and has issued a new property tax assessment notice.
Based on this and the statutory tax assessment figure, the Borken tax office has calculated the property tax assessment amount and issued a new property tax assessment notice.
The city of Bocholt may not deviate from these property tax assessment amounts determined by the Borken tax office.
In the final step, the city of Boch olt has only determined an individual, revenue-neutral assessment rate with which the property tax assessment amounts are multiplied. The city of Bocholt uses the property tax calculated from this to issue a property tax assessment notice, which you will receive with this property tax assessment notice.
Who answers questions about property tax?
If you have any questions about the valuation of your property, the property tax value or the property tax assessment amount, please contact the following directly:
Borken tax office (telephone: 02861/938-1959)
www.finanzamt.nrw.de/mein-finanzamt/finanzamt-borken
We ask for your understanding that the City of Bocholt cannot provide any information in these matters, as this data is determined and provided exclusively by the tax office.
If you have any questions about your property tax assessment notice, please do not hesitate to contact us. You can reach us at
City of Bocholt, Tax Department (Telephone: 02871/953-4022)
E-mail: steuerverwaltung(at)bocholt(dot)de
Further detailed information on the property tax reform can be found on the website of the Borken tax office or on the website of the Federal Ministry of Finance.
Control of notifications
What are the assessment rates for Bocholt?
With effect from 1 January 2026, the assessment rates for Property Tax A and Property Tax B (residential and non-residential properties) in Bocholt have been revised as follows:
- Agricultural and forestry businesses: 461 %
- Residential properties: 748 %
- Developed properties to be valued using the income approach in accordance with Section 250(2) of the Valuation Act: detached and semi-detached houses, rental residential properties, flat ownership
- Developed properties to be valued using the income approach in accordance with Section 250(2) of the Valuation Act: detached and semi-detached houses, rental residential properties, flat ownership
- Non-residential properties: 748%
- undeveloped land (pursuant to Section 257 of the Valuation Act)
- Developed properties to be valued using the cost approach in accordance with Section 250(3) of the Valuation Act: co-ownership, commercial properties, mixed-use properties, other developed properties
Both the decision on the assessment rates and the preparation of the property tax assessment notices (including the calculation of property tax) were carried out on the basis of these revenue-neutral assessment rates and are therefore, in principle, correct.
The property tax assessment values and the property type used for calculating property tax are provided by the Borken Tax Office and automatically incorporated into the notices. It was not possible to carry out a case-by-case check of the property tax assessment notices due to the sheer volume of data (approx. 60,000 records). Furthermore, the City of Bocholt is legally obliged to adopt the data provided by the Borken Tax Office.
Check: Is the property tax assessment figure correct?
It must be checked whether the property tax assessment amount stated in the property tax notice (City of Bocholt) is correct. On the one hand, it must be verified whether the assessment amount matches that in the property tax assessment notice (Borken Tax Office). On the other hand, the method of calculation set out in the property tax assessment notice must be checked.
If you have any questions regarding the property tax assessment value, please contact the Borken Tax Office.
Files
- Öffentliche Bekanntmachung über die Änderung der Satzung über die Festsetzung der Steuerhebesätze für die Realsteuer in der Stadt Bocholt-51.2026 pdf 31,68 kB
- Öffentliche Bekanntmachung über die Änderung der Satzung über die Festsetzung der Steuerhebesätze für die Realsteuer in der Stadt Bocholt-51.2026 (pdf 31,68 kB) download
FAQ on the current property tax assessment
Why am I receiving a new property tax assessment for 2026?
On 10 June 2026, the City Council resolved to adjust the property tax assessment rates with effect from 1 January 2026. As a result of this new legal framework, all property tax assessment notices for the current year must be recalculated and reissued.
What has changed in terms of the tax rates?
The distinction introduced on 1 January 2025 between residential properties (previously 613 per cent) and non-residential properties, including commercial properties (previously 1224 per cent), has been abolished. From 1 January 2026, a uniform assessment rate of 748 per cent will apply to all properties in Bocholt.
Why was the distinction between residential and commercial use abolished again?
The abolition is intended to ensure legal certainty. Several administrative courts have called into question the distinction between residential and non-residential properties in recent judgements. The Association of Towns and Municipalities of North Rhine-Westphalia has also warned of significant legal risks. Although the town of Bocholt continues to support the distinction, it has taken this step in light of the current case law.
Will the town of Bocholt collect more tax as a result of this change?
No. The total amount of property tax collected by the town of Bocholt will remain exactly the same as a result of the harmonisation. This is not a tax increase. However, the standardised rate will result in a shift in the tax burden: the assessment rate for residential properties will rise, whilst it will fall for non-residential properties.
The change applies retrospectively from 1 January 2026. Do I have to make an additional payment straight away?
No, there will be no additional special bill or immediate additional charge for the months that have already passed. Instead, the difference for the first half of 2026 will be automatically and evenly spread across the two remaining regular property tax instalments for the current year. The exact new instalments and due dates are clearly set out in the current notice.
What do I need to do if I want to appeal against my property tax assessment?
An appeal against the municipal property tax assessment must be lodged with the City of Bocholt in writing or by way of a recorded statement within one month of notification. Please note the difference between the assessed value and the tax rate: in this notice, the City of Bocholt merely applies the tax rate of 748 per cent to the so-called property tax assessed value. If you wish to contest the basic classification, the calculation of the assessed value or the valuation of your property, you must address your appeal to the relevant tax office in Borken, as the City of Bocholt is legally bound by the tax office's guidelines.