Approximately 300 undeveloped plots of land are affected
The Griesheim city council has decided to introduce the so-called property tax C.
The new regulation applies retroactively to January 1, 2026, and concerns undeveloped but building-ready plots of land that are not allocated to agriculture and forestry.
According to the city, around 300 properties in Griesheim are subject to the new tax.
High tax rate decided upon
The tax rate for property tax C is based on the previous tax rate for property tax B.
This currently stands at 1,290 percent and has been multiplied by the permissible factor of five. This results in a tax rate of 6,450 percent for property tax C.
What is considered a building-ready plot of land?
According to the city, undeveloped plots of land that could be built on immediately due to their location, size and condition are considered ready for construction.
A further requirement is that public law regulations do not preclude construction.
The city wants to reduce speculation
The city justifies the introduction of property tax C with urban planning objectives.
These include, among others:
- the creation of living space
- the densification of existing settlement areas
- the promotion of inner development
- additional need for work and commercial space
The tax is intended to create financial incentives to actually develop building-ready plots of land instead of leaving them unused.
According to the city, the properties will be subject to property tax C in a similar way to already developed areas.
The city of Griesheim provides further information online: www.griesheim.de
(GRIESHEIM – RED/PSG)
