Dortmund 2026 Grundsteuer B unified at 800% from 1 Jan, bills and appeals

What changed in Dortmund for 2026

Dortmund now uses a single Hebesatz (multiplier) of 800% for all Grundsteuer B properties from 1 January 2026. The City Council decided this on 18 December 2025. In 2025, Dortmund had differentiated rates—625% for residential use and 1,245% for non‑residential use—introduced under North Rhine‑Westphalia’s optional model. The decision unifies those rates at 800% for both categories from the 2026 tax year onward. ([application.dortmund.de](https://application.dortmund.de/themen/steuern-und-abgaben/grundsteuerreform/))

The trigger was the Administrative Court (VG) Gelsenkirchen’s rulings of 4 December 2025, which held that higher Hebesätze for non‑residential plots under NRW’s “differentiated Hebesatz” option breach the constitutional principle of tax equity; assessment notices based on such split rates were unlawful. Multiple judgments were issued the same day (e.g., 5 K 2074/25, 5 K 3234/25, 5 K 3699/25, 5 K 5238/25). ([zeit.de](https://www.zeit.de/news/2025-12/04/gericht-haelt-hoehere-grundsteuer-fuer-gewerbe-fuer-rechtswidrig?utm_source=openai))

NRW had enabled municipalities to set different Grundsteuer B rates for residential and non‑residential plots through the NRW Grundsteuerhebesatzgesetz (NWGrStHsG) of 5 July 2024 (GV. NRW 2024, p. 490 ff.). Dortmund initially used that option for 2025 but reverted to a single rate following the court’s decisions. ([recht.nrw.de](https://www.recht.nrw.de/lmi/owa/br_vbl_detail_text?anw_nr=6&sg=0&vd_id=21774&utm_source=openai))

For completeness: in 2026 Grundsteuer A (agricultural/forestry) in Dortmund is 595%, but this article focuses on Grundsteuer B for most investors. ([application.dortmund.de](https://application.dortmund.de/themen/steuern-und-abgaben/grundsteuerreform/))

How to read your 2026 Dortmund bill

Your Grundsteuer arrives within the annual “Grundbesitzabgaben” notice, which also lists waste, street cleaning and drainage fees. Dortmund prepares these in November for dispatch in January, so ownership or bin changes around year‑end may be reflected in a corrected notice sent late January or early February. ([dortmund.de](https://www.dortmund.de/themen/steuern-und-abgaben/grundbesitzabgaben/))

Where to find the key numbers: - “Messbetrag” (base amount from the tax office) is on pages 3–4 of the annual notice under “Berechnungen.” - “Hebesatz” shows 800% for Grundsteuer B from 01.01.2026. The formula is: Grundsteuermessbetrag × Hebesatz = Grundsteuer. With 800%, that is 8 × Messbetrag. ([application.dortmund.de](https://application.dortmund.de/themen/steuern-und-abgaben/grundsteuerreform/))

When you must pay: The notice’s “Summe der Fälligkeiten” table shows due amounts. By law, Grundsteuer is payable in four equal instalments on 15 February, 15 May, 15 August and 15 November (unless you have an approved annual payment). Dortmund confirms the same schedule in its FAQ. If a due date falls on a weekend/holiday, payment shifts to the next working day. ([dortmund.de](https://www.dortmund.de/themen/steuern-und-abgaben/grundbesitzabgaben/))

Who is liable for 2026 if you bought or sold: The Steuerschuldner is the person to whom the property is attributed at the beginning of the calendar year under § 10 GrStG; in practice, the 1 January owner owes the full year, though Dortmund allows administrative reallocation (Umschreibung) from the month after the economic transfer if both parties agree and notify the city. Contractual cost‑sharing does not change legal liability toward the city. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/grstg_1973/__10.html?utm_source=openai))

Appeals: who to challenge, how, and deadlines

You can challenge two different things, with different authorities: - The Messbetrag (calculation by the tax office based on your ELSTER return) is appealed by “Einspruch” to the Finanzamt within one month of notification, under § 355 AO (and one year if the Rechtsbehelfsbelehrung was missing or wrong under § 356 AO). ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/ao_1977/__355.html?utm_source=openai)) - The city’s Grundsteuer assessment (Hebesatz application, addressee errors, period, etc.) is challenged by “Widerspruch” to the City of Dortmund under § 70 VwGO within one month of Bekanntgabe; if the Rechtsbehelfsbelehrung is missing or incorrect, you have up to one year under § 58 VwGO. ([gesetze-im-internet.juris.de](https://www.gesetze-im-internet.juris.de/vwgo/__70.html?utm_source=openai))

Form matters. Dortmund explicitly states that a simple email—even with a signed PDF attached—does not validly lodge a Widerspruch. File by post with wet‑ink signature, or electronically only with a qualified electronic signature or via De‑Mail with sender confirmation. This reflects OVG NRW, decision 14 B 1351/22 of 13 March 2023. An invalid form will not stop the one‑month clock. ([application.dortmund.de](https://application.dortmund.de/themen/steuern-und-abgaben/grundsteuerreform/))

Pay first, argue later. A pending Einspruch or Widerspruch does not suspend payment obligations; Dortmund reiterates there is no automatic suspensive effect. Ask your adviser before applying for suspension to avoid interest or enforcement risk. ([application.dortmund.de](https://application.dortmund.de/themen/steuern-und-abgaben/grundsteuerreform/))

Context: why the court ruling mattered

On 4 December 2025, VG Gelsenkirchen annulled assessment notices that relied on a higher Grundsteuer B rate for non‑residential property, finding the approach violated tax equity. The judgments referenced NRW’s enabling law (NWGrStHsG) and expert opinions discussed during the legislative process. German press and municipal bodies treated the rulings as effectively ending the NRW differentiation model for 2025 assessments. Dortmund then moved to a single Hebesatz from 2026. ([dejure.org](https://dejure.org/dienste/vernetzung/rechtsprechung?Aktenzeichen=5+K+2074%2F25&Datum=04.12.2025&Gericht=VG+Gelsenkirchen&utm_source=openai))

If you received a 2025 notice based on a split Hebesatz, consult a German tax adviser or administrative‑law attorney about options. This article does not provide personal legal advice. ([datev-magazin.de](https://www.datev-magazin.de/nachrichten-steuern-recht/recht/grundsteuer-in-nrw-hoehere-hebesaetze-fuer-nichtwohngrundstuecke-aus-fiskalischen-gruenden-verstossen-gegen-den-grundsatz-der-steuergerechtigkeit-143356?utm_source=openai))

Practical checklist for foreign buyers and landlords

- Confirm your Messbetrag and usage data match your ELSTER filing and the tax office notice; if not, file an Einspruch with the Finanzamt within one month. - Verify the 800% Hebesatz is applied from 01.01.2026 and that the city calculated by multiplying the Messbetrag by 8. - Check the “Summe der Fälligkeiten” table and set SEPA direct debit or calendar reminders for 15 Feb/15 May/15 Aug/15 Nov. Late payment can trigger surcharges. - If you purchased or sold in 2025, align contractual settlements with the legal rule that the 1 January owner is the Steuerschuldner, and notify Dortmund to request an internal reallocation if agreed. - If you need to challenge the city’s notice, send a signed letter by post or use a qualified e‑signature or De‑Mail; do not use a simple email. Always observe the one‑month Widerspruch or Einspruch deadlines. ([application.dortmund.de](https://application.dortmund.de/themen/steuern-und-abgaben/grundsteuerreform/))