The property tax will be recalculated from 2025. Previous regulation was unconstitutional. In the future, it will no longer be only land value that determines the amount of property tax, but also income / rental income. For the federal states, a clause is provided so that they can levy the property tax with a modified assessment procedure.
Land tax is paid by real estate owners, but usually allocated to the tenants. The amount is determined by the municipalities by means of metering rates. The adjustment in the course of the reform will increase the tax burden on many tenants and owners.