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?

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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5. Grundsteuerminderung wegen benachbarter Windkraftanlagen

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Beeinträchtigung durch Lärm

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Beeinträchtigung durch Schattenwurf

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