{"id":8709,"date":"2022-03-30T17:19:12","date_gmt":"2022-03-30T15:19:12","guid":{"rendered":"https:\/\/blp-management.com\/?p=8709"},"modified":"2022-05-11T16:26:37","modified_gmt":"2022-05-11T14:26:37","slug":"what-is-property-tax-and-why-a-property-tax-reform","status":"publish","type":"post","link":"https:\/\/blp-management.com\/en\/was-ist-die-grundsteuer-und-warum-eine-grundsteuerreform\/","title":{"rendered":"What is property tax and why a property tax reform?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8709\" class=\"elementor elementor-8709\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae991c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae991c3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e899755\" data-id=\"e899755\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-589e0b7 elementor-widget elementor-widget-text-editor\" data-id=\"589e0b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>What is property tax?<\/h2><p>Property owners must pay property tax for every plot of land in Germany and its development. Landlords can pass the property tax on to tenants. Property tax is an important source of income for municipalities, with a nationwide revenue of around 14.7 billion euros in 2020.<\/p><p>Property tax is a real tax that is levied separately for each individual property or economic unit (e.g. residential or partial ownership).<\/p><p>The annual property tax is calculated using three factors:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-117e4a6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"117e4a6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c24141b\" data-id=\"c24141b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-eb6445a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb6445a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d810fa6\" data-id=\"d810fa6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1767dff elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1767dff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-house-damage\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288 114.96L69.47 307.71c-1.62 1.46-3.69 2.14-5.47 3.35V496c0 8.84 7.16 16 16 16h149.23L192 439.19l104.11-64-60.16-119.22L384 392.75l-104.11 64L319.81 512H496c8.84 0 16-7.16 16-16V311.1c-1.7-1.16-3.72-1.82-5.26-3.2L288 114.96zm282.69 121.32L512 184.45V48c0-8.84-7.16-16-16-16h-64c-8.84 0-16 7.16-16 16v51.69L314.75 10.31C307.12 3.45 297.56.01 288 0s-19.1 3.41-26.7 10.27L5.31 236.28c-6.57 5.91-7.12 16.02-1.21 22.6l21.4 23.82c5.9 6.57 16.02 7.12 22.6 1.21L277.42 81.63c6.05-5.33 15.12-5.33 21.17 0L527.91 283.9c6.57 5.9 16.69 5.36 22.6-1.21l21.4-23.82c5.9-6.57 5.36-16.69-1.22-22.59z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0234c9d\" data-id=\"0234c9d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f4c0058 elementor-widget elementor-widget-heading\" data-id=\"f4c0058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Property value<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93ffdc3 elementor-widget elementor-widget-text-editor\" data-id=\"93ffdc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>+<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-221ab32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"221ab32\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e319fde\" data-id=\"e319fde\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eb2e07b elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"eb2e07b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calculator\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 0H48C22.4 0 0 22.4 0 48v416c0 25.6 22.4 48 48 48h352c25.6 0 48-22.4 48-48V48c0-25.6-22.4-48-48-48zM128 435.2c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8V268.8c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v166.4zm0-256c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8V76.8C64 70.4 70.4 64 76.8 64h294.4c6.4 0 12.8 6.4 12.8 12.8v102.4z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f7fb441\" data-id=\"f7fb441\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2202d82 elementor-widget elementor-widget-heading\" data-id=\"2202d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tax base<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3af2993 elementor-widget elementor-widget-text-editor\" data-id=\"3af2993\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>+<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c05c077 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c05c077\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-70176c5\" data-id=\"70176c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1927488 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1927488\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-school\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 224v272c0 8.84 7.16 16 16 16h80V192H32c-17.67 0-32 14.33-32 32zm360-48h-24v-40c0-4.42-3.58-8-8-8h-16c-4.42 0-8 3.58-8 8v64c0 4.42 3.58 8 8 8h48c4.42 0 8-3.58 8-8v-16c0-4.42-3.58-8-8-8zm137.75-63.96l-160-106.67a32.02 32.02 0 0 0-35.5 0l-160 106.67A32.002 32.002 0 0 0 128 138.66V512h128V368c0-8.84 7.16-16 16-16h96c8.84 0 16 7.16 16 16v144h128V138.67c0-10.7-5.35-20.7-14.25-26.63zM320 256c-44.18 0-80-35.82-80-80s35.82-80 80-80 80 35.82 80 80-35.82 80-80 80zm288-64h-64v320h80c8.84 0 16-7.16 16-16V224c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4e91cbe\" data-id=\"4e91cbe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a13750 elementor-widget elementor-widget-heading\" data-id=\"7a13750\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Municipal assessment rate<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a9c1eb elementor-widget elementor-widget-text-editor\" data-id=\"9a9c1eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>=<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d4e0861 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4e0861\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f735d76\" data-id=\"f735d76\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27219c5 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"27219c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-money-bill-alt\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M320 144c-53.02 0-96 50.14-96 112 0 61.85 42.98 112 96 112 53 0 96-50.13 96-112 0-61.86-42.98-112-96-112zm40 168c0 4.42-3.58 8-8 8h-64c-4.42 0-8-3.58-8-8v-16c0-4.42 3.58-8 8-8h16v-55.44l-.47.31a7.992 7.992 0 0 1-11.09-2.22l-8.88-13.31a7.992 7.992 0 0 1 2.22-11.09l15.33-10.22a23.99 23.99 0 0 1 13.31-4.03H328c4.42 0 8 3.58 8 8v88h16c4.42 0 8 3.58 8 8v16zM608 64H32C14.33 64 0 78.33 0 96v320c0 17.67 14.33 32 32 32h576c17.67 0 32-14.33 32-32V96c0-17.67-14.33-32-32-32zm-16 272c-35.35 0-64 28.65-64 64H112c0-35.35-28.65-64-64-64V176c35.35 0 64-28.65 64-64h416c0 35.35 28.65 64 64 64v160z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4975b11\" data-id=\"4975b11\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-756b4dd elementor-widget elementor-widget-heading\" data-id=\"756b4dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Amount of property tax<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25700df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25700df\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9914831\" data-id=\"9914831\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-683bab8 elementor-widget elementor-widget-text-editor\" data-id=\"683bab8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Why a property tax reform?<\/h2>\n<p>The previous assessment basis for the property value is the standardised values based on 1964 (old federal states) and 1935 (new federal states). The use of the outdated standard values led to value distortions and injustices and was declared unconstitutional by the Federal Constitutional Court in 2018. A property tax reform was therefore urgently needed with the aim of creating greater tax fairness. Around 36 million economic units are affected.<\/p>\n<p>In November 2019, the Property Tax Reform Act (GrStRefG) was passed, which regulates the so-called federal model. This also applies to Berlin and Brandenburg. Five federal states opted for the option of developing their own property tax model (Baden-W\u00fcrttemberg, Bavaria, Hesse, Lower Saxony and Hamburg).<\/p>\n<p>The new property taxes will only be levied from 1 January 2025, until then the previous regulations will apply.<\/p>\n<h2>How does the reform process work?<\/h2>\n<p>The following procedure is planned for the implementation of the reform:<\/p>\n<ul>\n<li>Submission of the declaration of assessment (1 July - 31 October 2022)<\/li>\n<li>Announcement of the assessment notices regarding the property tax value and the property tax assessment amount (2023)<\/li>\n<li>Determination of the collection rate by the municipality (2024)<\/li>\n<li>Determination of property tax as at 1 January 2025 (2025)<\/li>\n<\/ul>\n<h3>What obligations do the owners have?<\/h3>\n<p>The declaration of assessment serves to determine the new property tax values, which are to replace the previous standard values. In principle, all owners who were entered in the land register on 1 January 2022 are obliged to submit the declaration. This also applies to residential and partial ownership.<\/p>\n<p>The declaration must be submitted between 1 July and 31 October 2022. There is no personal request to do so, only a general ruling is issued.<\/p>\n<p>The declaration must be submitted electronically via the Elster portal of the tax authorities. In addition to tax consultants, auditors and lawyers, property managers are also authorised to provide business assistance.<\/p>\n<h3>What data must be provided?<\/h3>\n<p>In addition to the data on the respective owners, the following information on the property must be provided in the declaration of assessment:<\/p>\n<ul>\n<li>Address (postal address, postcode, city, street, house number)<\/li>\n<li>Location tax office<\/li>\n<li>File number (of the unit value)<\/li>\n<li>Corridors<\/li>\n<li>Parcel (Geoportal)<\/li>\n<li>District<\/li>\n<li>Size of the property (square metres)<\/li>\n<li>Standard land value (Boris)<\/li>\n<\/ul>\n<p>In the case of flats and properties that are used for at least 80% residential purposes, the <u>Income capitalisation approach<\/u> applied. The following additional information is required:<\/p>\n<ul>\n<li>Year of construction of the building, in the case of a core refurbishment the year of completion of the refurbishment,<\/li>\n<li>Number of garage parking spaces (not parking spaces, carports),<\/li>\n<li>For detached and semi-detached houses, the total living space plus the usable area of rooms that are not ancillary rooms,<\/li>\n<li>Number of flats with a living space of:\n<ul>\n<li>under 60 m\u00b2<\/li>\n<li>60 -100 m\u00b2<\/li>\n<li>more than 100 m\u00b2<\/li>\n<\/ul>\n<\/li>\n<li>and their total living space.<\/li>\n<\/ul>\n<p>The actual rents are not to be stated. Statistical average rents are used to determine the value, depending on the location, year of construction and flat size.<\/p>\n<p>For owner-occupied flats, the following must also be stated:<\/p>\n<ul>\n<li>Total area of the property (if necessary, ask the WEG administrator)<\/li>\n<li>Co-ownership share in the common property<\/li>\n<li>Living space<\/li>\n<\/ul>\n<p>In the case of commercial properties, mixed-use properties, partial ownership and other developed properties, the <u>Asset value method<\/u> to be applied. The following information must be provided here:<\/p>\n<ul>\n<li>Type of building<\/li>\n<li>Year of construction<\/li>\n<li>Year of completion of a core refurbishment<\/li>\n<li>Gross floor area (this is often not available and must first be determined)<\/li>\n<\/ul>\n<p>There are also special details for agricultural and forestry buildings, monuments and undeveloped properties.<\/p>\n<p>The property tax value will then be determined by the tax authorities by mid-2024 on the basis of all the information provided.<\/p>\n<h3>Will the reform lead to an increase in property tax?<\/h3>\n<p>The reform is to remain \"revenue-neutral\", i.e. revenue from property taxes is not to increase overall. Property tax rates are expected to be significantly reduced - to around a tenth of the current level, according to the Federal Ministry of Finance.<\/p>\n<p>It is currently not possible to calculate exactly how much the new property tax will be for individual property owners. This will only be possible once the majority of the new standardised values have been determined. In many cases, property owners with high-value properties in sought-after locations - especially in large cities - are likely to be asked to pay more. In contrast, the law could provide tax relief for owners in peripheral locations and rural regions. However, the extent to which municipalities utilise their individual leeway with regard to assessment rates plays a major role.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Was ist die Grundsteuer? F\u00fcr jedes Grundst\u00fcck in Deutschland und dessen Bebauung m\u00fcssen die Eigent\u00fcmer Grundsteuer bezahlen. Vermieter k\u00f6nnen die [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8845,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-8709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vermietung-verwaltung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Was ist die Grundsteuer und warum eine Grundsteuerreform? -<\/title>\n<meta name=\"description\" content=\"F\u00fcr jedes Grundst\u00fcck in Deutschland und dessen Bebauung m\u00fcssen die Eigent\u00fcmer Grundsteuer bezahlen. 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