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NRW Property-Tax Dispute Intensifies as Ruhr Cities Appeal and Municipalities Rework Rates

Appeals to the higher administrative court in Münster leave the legality of split municipal rates unresolved.

Overview

  • Bochum, Dortmund, Gelsenkirchen, and Essen filed appeals against Gelsenkirchen court rulings that barred higher Grundsteuer rates for commercial properties than for residential ones.
  • The cities chose the appeal route instead of a direct leap to the Federal Administrative Court, as confirmed by an OVG Münster spokeswoman.
  • Witten proposed a unified Hebesatz of 1,412 v.H., retroactive to January 1, 2026, with a council vote set for February 23 to avoid a worst‑case €4.35 million revenue shortfall.
  • Witten says adopting the state’s suggested uniform rate of 1,302 v.H. would leave a roughly €2.5 million gap and risk breaching budget safeguards.
  • Grebenstein approved raising Grundsteuer B to 480 percent, a move backed by GSD, CDU, and FDP that will add about €10 per month for an average homeowner.