The town of Bocholt is sending out new property tax assessment notices

The town of Bocholt will shortly be sending out the new property tax assessment notices for the 2026 tax year to property owners in Bocholt. This follows a resolution by the town council to set the assessment rates for property tax B at a uniform 748 per cent, with effect from 1 January 2026. In doing so, the town is revising the previous differentiated model in order to avert potential legal risks.

On 10 June, the City Council voted by a majority to repeal the differentiation in assessment rates between residential and non-residential properties that had been introduced. Prior to this decision, the calculated rates for 2026 were 613 per cent for residential properties and 1224 per cent for non-residential properties. Aligning the rates at a uniform rate of 748 per cent will not result in any change to the total tax revenue for the city of Bocholt. The measure is not intended to increase the city's revenue, but it does lead to a shift in the tax burden between the different types of property.

The city administration emphasises that this step was necessary for reasons of legal certainty. Although the city of Bocholt generally pursues the aim of reducing the financial burden on housing, current legal developments left no scope for any other recommendation to the political authorities.

"Current case law and the clear warnings from the Association of Towns and Municipalities have left us with no choice but to recommend a legally sound by-law", explains City Treasurer Jennifer Menk. The City Treasurer had already drawn attention to legal uncertainties during the budget deliberations in December 2025, after several administrative courts had criticised the differentiation in their initial rulings. The Association of Towns and Municipalities of North Rhine-Westphalia also warned of a significant wave of legal action. Without the new regulations, there was an acute risk that the courts would declare the entire Bocholt by-law invalid, which could have led to tax shortfalls running into millions.

As the new tax assessment rates come into force retrospectively from 1 January 2026, the city administration is ensuring a transparent settlement procedure. There will be no separate additional claim or one-off settlement for the period of 2026 that has already elapsed. Instead, the difference - representing the shortfall in payments for the first few months of the year - will be spread evenly across the two remaining regular tax payment dates for the current year and offset against them. The citizens and businesses affected will receive the corrected tax assessment notices, together with the detailed basis for the calculations, by post in the coming days.

Residents who have not issued the City of Bocholt with a SEPA direct debit mandate for their property tax payments are asked to adjust their standing orders or bank transfers in good time to reflect the new amounts and due dates shown in the current tax assessment notice.