If, for example, an incorrect living area, an incorrect year of construction, or an inaccurate plot size was stated, this directly results in an incorrect property tax value.
As long as the objection period is still running, the error can be corrected informally by means of a substantiated objection; for notices that have already become final, an amendment is only possible to a limited extent.
Owners should therefore carefully compare their own declaration of assessment with the notice received before the deadline expires, in order to detect errors early.
Obvious calculation or transcription errors made by the tax office itself can be corrected at any time, independently of the regular appeal deadline, by means of a correction request under § 129 of the German Fiscal Code (Abgabenordnung).
Comparing one's own assessment declaration with the notice subsequently received often reliably reveals such transcription errors before they continue to affect the ongoing tax burden for years.
Please note: the content of this article is provided for general information only and does not constitute legal, tax, financial or investment advice. It is not a substitute for individual advice from a licensed lawyer, tax adviser or financial adviser. Despite careful research, we accept no liability for the accuracy, completeness or currency of the information provided. For specific legal or tax questions, please consult a qualified professional adviser.