On the one hand, the council decided on differentiated assessment rates for property tax B for residential and non-residential properties. Secondly, it set the level of the assessment rates: from 2025, an assessment rate of 657 points will apply for residential properties and 900 points for non-residential properties. Currently, the uniform assessment rate is 680 points. The split assessment rates will result in a lower burden on residential properties as a whole. In individual cases, there may continue to be charges and reliefs.

The city administration had proposed the retention of a uniform assessment rate and an adjustment to 732 points in order to achieve legally compliant revenue neutrality. A legal opinion commissioned by the NRW Association of Cities and Towns had identified significant legal risks in the application of differentiated assessment rates.

In the course of the property tax reform, the tax authorities sent the City of Bonn a total of just over 110,000 assessment notices. The resulting total property tax assessment volume (as at 14 November) multiplied by the respective assessment rates gives the total property tax revenue for the city of Bonn in 2025. With the new assessment rates, the city expects total revenue of around EUR 101.7 million. Of this, around 65.5 million euros will come from residential properties and around 36.2 million euros from non-residential properties. Compared to the draft budget for 2025/2026, this means a shortfall in revenue of around 800,000 euros.