Overview
- Dortmund, Essen, Bochum and Gelsenkirchen filed appeals at the Higher Administrative Court in Münster to preserve differentiated property-tax rates.
- A December decision by the Administrative Court in Gelsenkirchen barred municipalities from charging businesses higher rates than homeowners.
- NRW’s parliament authorized split rates in mid‑2024, which many cities adopted after the property‑tax reform to stabilize revenues.
- The Deutscher Mieterbund NRW supports the appeal, saying a successful review could spare renters higher costs because landlords can pass the tax through.
- If the lower-court ruling stands, cities may raise residential rates to maintain revenue, and the tenants’ association urges removing property tax from pass-through operating costs.