Extbase Variable Dump
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         en
' (79 chars) bodytext =>protected'<p>Die ersten auf der Grundlage des neuen Bewertungsrechts erstellten Besche
         ide über den sogenannten Grundsteuerwert und Grundsteuermessbetrag werden v
         oraussichtlich frühestens ab Mitte Oktober 2022 an Eigentümerinnen und Eig
         entümer von unbebauten und bebauten Grundstücken (Wohnhäuser, Eigentumswo
         hnungen und Geschäftsgrundstücke) verschickt.<br /> Voraussetzung ist, das
         s bereits eine Erklärung zur Feststellung des Grundsteuerwerts (Feststellun
         gserklärung) mit den erforderlichen Angaben an das Finanzamt übermittelt w
         urde. Bescheide im Bereich der Land- und Forstwirtschaft erfolgen zu einem s
         päteren Zeitpunkt.<br /> Aufgrund der sehr hohen Auslastung der Finanzämte
         r bitten diese um etwas Geduld und von Nachfragen zum Versand der Bescheide
         abzusehen.</p> <p><strong>Rechtsbehelfsmöglichkeiten</strong><br /> Bei de
         n von den Finanzämtern versendeten Grundsteuerwert- und Grundsteuermessbesc
         heiden handelt es sich um eigenständige Verwaltungsakte, die jeweils mit de
         m Rechtsbehelf des Einspruchs angefochten werden können. Sollten Zweifel an
          der Richtigkeit der festgestellten Grundsteuerwerte bzw. festgesetzten Grun
         dsteuermessbeträge bestehen, kann innerhalb eines Monats nach Bekanntgabe d
         ieser Bescheide Einspruch eingelegt werden. Diese Bescheide der Finanzverwal
         tung enthalten keine Zahlungsaufforderung.</p> <p><strong>Zahlungspflicht e
         rst ab dem Jahr 2025</strong><br /> Der gemäß Grundsteuermessbescheid bere
         chnete Grundsteuermessbetrag wird von der Stadt oder Gemeinde mit dem jeweil
         igen Hebesatz multipliziert, um die zu zahlende Grundsteuer festzusetzen. Di
         e Städte und Gemeinden, denen das Aufkommen an Grundsteuer zusteht, versend
         en in der Folgezeit die Grundsteuerbescheide samt Zahlungsaufforderung. Die
         Grundsteuer nach neuem Recht ist ab dem Jahr 2025 zu zahlen.</p> <p><strong
         >Hilfestellungen zur Erklärungsabgabe</strong><br /> Insgesamt müssen in R
         heinland-Pfalz rund 2,5 Millionen Grundstücke neu bewertet werden. Die Fris
         t zur Abgabe der hierfü...
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Erste Bescheide im Rahmen der Grundsteuerreform

Post vom Finanzamt voraussichtlich frühestens ab Mitte Oktober im Briefkasten

Die ersten auf der Grundlage des neuen Bewertungsrechts erstellten Bescheide über den sogenannten Grundsteuerwert und Grundsteuermessbetrag werden voraussichtlich frühestens ab Mitte Oktober 2022 an Eigentümerinnen und Eigentümer von unbebauten und bebauten Grundstücken (Wohnhäuser, Eigentumswohnungen und Geschäftsgrundstücke) verschickt.
Voraussetzung ist, dass bereits eine Erklärung zur Feststellung des Grundsteuerwerts (Feststellungserklärung) mit den erforderlichen Angaben an das Finanzamt übermittelt wurde. Bescheide im Bereich der Land- und Forstwirtschaft erfolgen zu einem späteren Zeitpunkt.
Aufgrund der sehr hohen Auslastung der Finanzämter bitten diese um etwas Geduld und von Nachfragen zum Versand der Bescheide abzusehen.

Rechtsbehelfsmöglichkeiten
Bei den von den Finanzämtern versendeten Grundsteuerwert- und Grundsteuermessbescheiden handelt es sich um eigenständige Verwaltungsakte, die jeweils mit dem Rechtsbehelf des Einspruchs angefochten werden können. Sollten Zweifel an der Richtigkeit der festgestellten Grundsteuerwerte bzw. festgesetzten Grundsteuermessbeträge bestehen, kann innerhalb eines Monats nach Bekanntgabe dieser Bescheide Einspruch eingelegt werden. Diese Bescheide der Finanzverwaltung enthalten keine Zahlungsaufforderung.

Zahlungspflicht erst ab dem Jahr 2025
Der gemäß Grundsteuermessbescheid berechnete Grundsteuermessbetrag wird von der Stadt oder Gemeinde mit dem jeweiligen Hebesatz multipliziert, um die zu zahlende Grundsteuer festzusetzen. Die Städte und Gemeinden, denen das Aufkommen an Grundsteuer zusteht, versenden in der Folgezeit die Grundsteuerbescheide samt Zahlungsaufforderung. Die Grundsteuer nach neuem Recht ist ab dem Jahr 2025 zu zahlen.

Hilfestellungen zur Erklärungsabgabe
Insgesamt müssen in Rheinland-Pfalz rund 2,5 Millionen Grundstücke neu bewertet werden. Die Frist zur Abgabe der hierfür erforderlichen Feststellungserklärung endet am 31. Oktober 2022. Es ist vorgesehen, dass zunächst Erinnerungsschreiben versandt werden in den Fällen, in denen kein Erklärungseingang zu verzeichnen ist. Diese Erinnerungsschreiben werden voraussichtlich nicht vor Ende Februar 2023 ergehen.

Folgende Angebote der Verwaltung unterstützen Bürgerinnen und Bürger bei der Erklärungsabgabe:

-    Fragen und Antworten zur Grundsteuerreform;
-    Klickanleitungen zum Ausfüllen der Erklärungen, beides zu finden unter www.fin-rlp.de/grundsteuer;
-    Informationsschreiben samt Ausfüllhilfe (Datenstammblatt), das von Mai bis August 2022 im Regelfall allen Grundstückseigentümerinnen und -eigentümern zugesandt wurde.

Darüber hinaus besteht die Möglichkeit, in sogenannten Härtefällen Papiervordrucke und entsprechende Checklisten, Mustererklärungen und Broschüren in den Finanzämtern zu erhalten (montags von 8 bis 16 Uhr und donnerstags von 8 bis 18 Uhr ohne telefonische Voranmeldung).

 

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