Wer Grundbesitz hat, muss Grundsteuer zahlen. Die Grundsteuer ist eine Gemeindesteuer, die zwar nach einheitlichen Grundsätzen berechnet, aber je nach Gemeinde in unterschiedlicher Höhe erhoben wird. Der folgende Beitrag befasst sich mit den Fragen: Ist die Grundsteuer für das Eigenheim verfassungsgemäß? Wie wird die Grundsteuer ermittelt? Gibt es einen Grundsteuererlass bzw. wie ist dieser zu beantragen?

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1. Einheitswertermittlung für das Eigenheim verfassungswidrig

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2. Wie die Grundsteuer ermittelt wird

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3. Grundsteuererlass bei vermieteten Objekten

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Wie wird die Ertragsminderung ermittelt?

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Wann ist die Ertragsminderung selbst zu vertreten?

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Leerstand eines Gebäudes

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Die neue Regelung in § 33 Grundsteuergesetz im Wortlaut

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4. Grundsteuererlass: Amtliche Erläuterungen

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xx Xxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxx xx Xxx. x XxXxX xxx Xxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxx, xxx xxxx xxxxxxx, xxxxxxxx xxx xxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx Xxxxxxxx xxx. Xxx xxxx Xxxxxxxxx, xxx xxxxxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx xxx Xxxxxxxxxxxxxxx, XXxXx xxxx XX X. xxxx. Xxxxxxx xxx xx xxxx Xxxxxxxxx xxxxxxxxxxx, xxx xx xxxxxx xxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, x.x.X.x xxxx xxxxx xxxxxxxxx xxx, xxxxxx xxx xxxx xxxxxxxx xxxxxxx xxxxx.

xx Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxx, xxxxxx xxx xxxxx Xxxxxxxxx xxxxxxx xxx, xxxx xxxxx xx xxxxxxxxx, xxxx xx xxxx xxxxxxxxxx xx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xXXxxxX xxx x.x.xxxx x x X xxxxx, XXxX xxxx, Xxxxx xxx. Xxxxx xxxx xx xxxxx xxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxx xxx xxxx xxxxxxxxxx, xxxx Xxxxxx xxxxxxxxxx xxxxxx, Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xx Xxxxxxxx xxxxxxxxx.

xx Xxx XXX xxx xxx Xxxxxxxxxx xxxxxxxxx, xxxx xx Xxxxx xxxxx xxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxx Xxxx xxx Xxxxxxxxxxxxxxx xx xxxxx xx xxxxxx. Xx xxxxxx xxx, xxxx xxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxxx xxx xxxxxxxxxx xx xxxxx Xxxxx xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxx. Xx xxx xxxx Xxxxxxxxx, xx xxx xxx xxxxx xxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxxxxx. Xxxxx Xxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxx xxx XXX xxxxxxxxx, xx Xxxxxx xxx x.x.xxxx x x XX xxxxxxx xXxx xxxxxxxxxxxx Xxxxxxxxxx xxxx, Xxxxx xxxx xxxxxx xxxxxxxxxxx.

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xx Xxxx Xxxxxxxxxxxxx xx Xxxxxx xxxx xxx xxx xxx XXX xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xx xxx xx Xxxx xxxxxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxx, Xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxxx xxxx xxxxxxxxxxxxx:

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5. Grundsteuerminderung wegen benachbarter Windkraftanlagen

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Xx xxxxx xxxx xxxxxxxx xxxxxxx, xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxx, Xxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxx xx xxxxxxxxxx. Xxxx xxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xXXX XxxxxxxxxxXxxxxxxxx xxx xx.x.xxxx, Xxxxxxxx Xxxxxxxxxxxxxxxxx Xx. xxxxxxx:

  • Xxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XxxXx. Xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxxx xxxxx Xxxxxxxx.
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  • Xx xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxxx xxx, xxxx xx xx xxxxxx xxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx. Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx. XxxxxxxxxxxxXxxxxx xxx xx.xx.xxxx xXxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxx, Xxxxxx, Xxxxxxxxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx, Xxxxxxx, Xxxxx, Xxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx XxxxxxxxxxXxxxxxxxxx.
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Beeinträchtigung durch Lärm

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Beeinträchtigung durch Schattenwurf

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6. Grundsteuererlass erfordert Anstrengung des Vermieters

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