Bonn 2026 Grundsteuer B set at 680% retroactive to 1 January—mid‑July notices, back‑billing and appeal windows

What Bonn decided and when

On 11 June 2026, the Bonn city council adopted a single Grundsteuer B rate of 680% (Hebesatz) for all non‑agricultural property, retroactive to 1 January 2026. The same meeting confirmed Grundsteuer A at 543% and Gewerbesteuer at 537%. According to contemporaneous notices to members and local business organisations, the tax office planned to dispatch the 2026 assessments in mid‑July. Owners therefore received bills for three quarters at once, with catch‑up payment in August. ([hausundgrund.de](https://www.hausundgrund.de/verein/bonn-rhein-sieg/grundsteuer-b-rat-beschliesst-einheitlichen-hebesatz-hoehe-von-680-vh-bescheide-kommen-mitte-juli?utm_source=openai))

This decision replaced Bonn’s earlier plan to use differentiated Grundsteuer B rates in 2025/2026. The household by‑law published on 21 February 2025 had set 657% for residential (Wohngrundstücke) and 900% for non‑residential property for 2025 and, provisionally, 2026. The 11 June 2026 vote unified the rate at 680% for 2026, back‑dated to 1 January 2026. ([bonn.de](https://www.bonn.de/medien-global/amt-13/amtsblatt/21_2025_Amtsblatt.pdf?utm_source=openai))

If you still see 657% listed for “2026” on comparison portals, note that these pages often captured the early‑2025 position and were not yet updated for the June 2026 council decision. Other trackers now show 680% for 2026 with an explicit reference to the 11 June 2026 vote. Rely on the city’s 2026 bills and the council resolution date. ([grundsteuer-hebesaetze.de](https://grundsteuer-hebesaetze.de/hebesatz/nordrhein-westfalen/bonn/?utm_source=openai))

Why the switch from differentiated rates?

North Rhine‑Westphalia enabled cities in 2025 to differentiate Grundsteuer B rates between residential and non‑residential uses through the NWGrStHsG (law of 10 August 2024). Several first‑instance courts then struck down specific applications of those split rates in late 2025 and early 2026, creating legal risk for municipalities. Bonn’s move to a single 680% aimed to restore clarity and avoid litigation risk. ([recht.nrw.de](https://recht.nrw.de/system/files/pdf/state-law-and-regulations/2024/08/09/b1d91b/2024-08-10-gesetz-ueber-die-einfuehrung-einer-opti.pdf?utm_source=openai))

Examples: the VG Gelsenkirchen issued decisions on 4 December 2025 criticising certain spreads between residential and non‑residential Hebesätze; on 10 March 2026 the VG Düsseldorf annulled Hilden’s Grundsteuer bill based on a 650%/1,300% split. Other cities, such as Gelsenkirchen, publicly reverted to unified rates for 2026 citing these risks. ([de.openlegaldata.io](https://de.openlegaldata.io/case/vg-gelsenkirchen-2025-12-04-5-k-323425?utm_source=openai))

Local coverage in spring 2026 already warned Bonn owners that catch‑up bills would follow once a valid 2026 Realsteuer‑satzung was in place. The mid‑June vote, and mid‑July mail‑out, confirmed that timeline. ([www1.wdr.de](https://www1.wdr.de/nrw/rheinland/bonn/stadtratssitzung-bonn-neue-grundsteuerregeln-100.html?utm_source=openai))

What your 2026 bill covers and when you must pay

Grundsteuer is billed quarterly under federal law: normally 15 February, 15 May, 15 August, and 15 November. When a city issues the annual bill late, any missed instalments become due within one month of service of the notice; the remaining quarter stays due on the standard date. In Bonn’s case, the mid‑July dispatch meant three quarters fell due together in August 2026, with the fourth quarter still due on 15 November 2026. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grstg_1973/BJNR109650973.html?utm_source=openai))

If payment is late, a statutory late‑payment surcharge (Säumniszuschlag) of 1% per commenced month applies to the rounded‑down arrears; for Grundsteuer, the surcharge is generally measured from the 20th day after the due date under the transitional rules of the Introductory Act to the AO. This can add up quickly when three quarters fall due at once. Speak to your property manager or tax adviser early if cash‑flow is tight. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/ao_1977/__240.html?utm_source=openai))

The calculation on your bill multiplies the federal Grundsteuermessbetrag by Bonn’s 680% Hebesatz. The federal finance ministry confirms municipalities autonomously set the Hebesatz under Article 106(6) Basic Law; the rate itself cannot be changed by the local tax office. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/FAQ/faq-die-neue-grundsteuer.htm?utm_source=openai))

Appeals: which notice, which deadline

Check which document you want to challenge. - City Grundsteuerbescheid (the bill): If you believe Bonn’s bill misapplies the Hebesatz, misidentifies the property, or miscalculates the amount, file a Widerspruch with the city within one month of service, per § 70 VwGO. Cities commonly state the one‑month window on the bill; some (e.g., Frankfurt) also accept e‑filings. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/vwgo/BJNR000170960.html?utm_source=openai)) - Federal valuation or assessment (Grundsteuerwert‑ or Messbescheid): If the underlying value or Messbetrag is wrong, file an Einspruch with the Finanzamt within one month (§ 355 AO). You cannot correct those values by objecting only to the city bill. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/ao_1977/__355.html?utm_source=openai))

You cannot “appeal” the 680% rate via the tax bill; the rate is set by Bonn’s Satzung. Rate‑setting can be reviewed only in separate administrative proceedings; the federal finance ministry emphasises the municipality’s autonomous power to set Hebesätze. For strategy and deadlines, instruct a Steuerberater or a lawyer admitted in North Rhine‑Westphalia. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/FAQ/faq-die-neue-grundsteuer.htm?utm_source=openai))

What foreign owners and buyers should do now

- Update 2026 operating budgets: model Grundsteuer B at 680% from 1 January 2026. If you received no instalment earlier in the year, assume three‑quarter catch‑up in August and the final quarter on 15 November 2026, per § 28 GrStG. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grstg_1973/BJNR109650973.html?utm_source=openai)) - Check whether your portal or manager used out‑of‑date 657% figures. Several pages still show 657% for “2026”, but the 11 June 2026 decision unified the rate at 680%. ([grundsteuer-hebesaetze.de](https://grundsteuer-hebesaetze.de/hebesatz/nordrhein-westfalen/bonn/?utm_source=openai)) - If you lease out, discuss cost pass‑throughs with your German property manager. Grundsteuer is typically an apportionable operating cost, but the exact handling depends on your lease and German operating‑cost rules; obtain local advice. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/FAQ/faq-die-neue-grundsteuer.htm?utm_source=openai)) - For disputes, act within one month: Widerspruch to the city for billing issues (§ 70 VwGO), Einspruch to the Finanzamt for valuation or Messbetrag (§ 355 AO). Late‑payment surcharges of 1% per commenced month apply if you miss due dates (Art. 97 § 16 EGAO; § 240 AO). ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/vwgo/BJNR000170960.html?utm_source=openai))