Apply now for a partial property tax waiver in the event of loss of rent
Up to 50 percent if the property is vacant through no fault of your own
"If the rental income in 2021 was more than 50 percent below the normal annual rent, the municipality will waive the landlord 25 percent of the property tax," explains Konrad Adenauer. The President of Haus & Grund Rheinland Westfalen adds: "If no rent was paid last year, the owner is even entitled to a 50 percent waiver". Loss of rent through no fault of your own can have many causes: insolvency of tenants or long periods of vacancy, e.g. B. caused by a house fire or water damage. According to Haus & Grund, many landlords affected by the flood disaster in NRW could be eligible for a partial waiver.
Vacancies due to lack of demandEven if the vacancy is due to a lack of demand, a partial waiver is possible. In this case, landlords must prove that they have made serious efforts to rent a property, e.g. B. Record all rental attempts in writing. No uneconomical efforts have to be made here and a rent below the usual market price level does not have to be demanded. Of course, the rent must not be set unrealistically high. However, if the property is vacant for several years, more intensive efforts are expected, for example hiring a broker, according to Haus & Grund.
Deadline cannot be extendedLandlords must submit the application for a partial waiver to the local tax office by March 31, 2022. This deadline cannot be extended.