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City of Bonn

22-3 Statutes of assessment rates for real taxes 2025

Statutes on the determination of tax assessment rates for real taxes in the City of Bonn for the year 2025

From February 19, 2025

Based on Section 7 of the Municipal Code for the State of North Rhine-Westphalia in the version published on July 14, 1994 (GV. NRW. p. 666/SGV. NRW. 2023) last amended by Article 2 of the Act of July 5, 2024 (GV. NRW. p. 444), Section 25 of the Property Tax Act of August 7, 1973 (BGBl. I. p. 965) last amended by Article 34 of the Act of October 23, 2024 (BGBl. 2024 I No. 323) and Section 16 of the Trade Tax Act in the version published on October 15, 2002 (BGBl. October 2024 (BGBl. 2024 I No. 323) and Section 16 of the Trade Tax Act in the version published on October 15, 2002 (BGBl. IS. 4167) last amended by Article 19 of the Act of March 27, 2024 (BGBl. 2024 I No. 108), the Council of the City of Bonn adopted the following statutes at its meeting on February 13, 2025:

§ 1 The tax assessment rates for property tax and trade tax are set as follows for the year 2025:

1. Property tax
a) for agricultural and forestry operations (property tax A) 543 per cent
b) for developed properties that are to be valued in accordance with § 250 Para. 2 of the Valuation Act using the capitalized earnings value method. (property tax B residential properties) 657 per cent
for undeveloped properties (§247 of the Valuation Act) and for developed properties that are to be valued using the asset value method in accordance with § 250 Para. 3 of the Valuation Act (property tax B non-residential properties) 900 per cent.
2. Trade tax 537 per cent

§ 2 These Articles of Association shall enter into force retroactively as of January 1, 2025.

The above statutes are hereby made public.

It is pointed out that a violation of procedural and formal regulations of the Municipal Code for the State of North Rhine-Westphalia (GO NRW) in the creation of these bylaws can no longer be asserted after the expiry of six months from the date of this announcement, unless

  1. a prescribed approval is missing or a prescribed notification procedure has not been carried out,
  2. these Articles of Association have not been duly published,
  3. the Mayor of Bonn has previously objected to the resolution on the statutes or
  4. the formal or procedural defect has been notified to the city in advance, stating the violated legal provision and the fact that reveals the defect.

Bonn, February 19, 2025

Dörner
Mayor of Bonn