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Grundsteuer
Die Grundsteuer besteuert inländischen Grundbesitz (Land- und forstwirtschaftliches Vermögen, Grundvermögen, Betriebsvermögen).
Steuerschuldner ist der Grundeigentümer oder Berechtigte. Gehört das Grundstück mehreren Personen sind diese Gesamtschuldner.
Auf Basis des Einheitswerts setzt das Finanzamt den Grundsteuermessbetrag fest (Einheitswertbescheid). Vervielfacht mit dem von der Gemeindevertretung beschlossenen Hebesatz ergibt sich der Grundsteuerjahresbetrag.
Hebesatz für land- und forstwirtschaftliches Grundvermögen (Grundsteuer A) 500 v.H. übriges Grundvermögen (Grundsteuer B) 500 v.H.
Bis zu einem Betrag von 75 Euro ist der 15.5. die gesetzliche Fälligkeit der Grundsteuer. Ab einem Betrag von 75 Euro ist die Grundsteuer am 15.2., 15.5., 15.8. und 15.11. zu je einem Viertel des Jahresbetrags fällig.
Kontakt
Gemeinde Viktorsberg
Gesetzliche Grundlage