Gelsenkirchen Grundsteuer B at 980%: September 2026 adjustment notices—how to read your bill, add‑ons, and when to object or defer

What changed on 29 June 2026—and why your notice arrived in September

On 29 June 2026 Gelsenkirchen’s city council decided to return to a single Grundsteuer B rate for all non‑agricultural property, effective retroactively from 1 January 2026. The rate is 980%. Grundsteuer A is 605%. The change responds to legal risks around previously “differentiated” Grundsteuer B rates. The city mailed the 2026 adjustment notices (Änderungsbescheide) on 9 September 2026. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/Rathaus/Informationen/Verordnungen_und_Satzungen/HebS_2026_Lesefassung_f_r_Inter__und_Intranet__g_ltig_r_ckwirkend_ab_01.01.2026_.pdf))

Gelsenkirchen’s formal 2026 Hebesatz statute confirms these figures and states that the 5th amending by‑law took effect retroactively from 1 January 2026. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/Rathaus/Informationen/Verordnungen_und_Satzungen/HebS_2026_Lesefassung_f_r_Inter__und_Intranet__g_ltig_r_ckwirkend_ab_01.01.2026_.pdf))

The trigger was a 4 December 2025 decision of the Administrative Court of Gelsenkirchen (case 5 K 5238/25), which criticised higher B‑rates for non‑residential or undeveloped land. The city says it ended the differentiation to avoid litigation risk while it seeks a legally secure approach for future years. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/_funktionsnavigation/presse/pressemeldungen/72334-jahresbescheid-zu-den-grundbesitzabgaben-2026))

Until then, Gelsenkirchen had applied different B‑rates: for 2026, 696% for “residential plots” and 1,397% for “undeveloped and non‑residential plots”. The September decision replaces these with a single 980% B‑rate for all B‑properties, without changing 2025. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/_meta/buergerservice/anhang/3674-20260813_-_beiblatt_-_erlaeuterungen_zum_grundbesitzabgabenbescheid_20262_-_v5_-_freigegeben.pdf))

What the September 2026 adjustment notice actually does

The September letter changes only the Grundsteuer component for 2026. It does not re‑state your waste, drainage or street‑cleaning charges; the prior annual bill’s fee amounts remain valid. The notice also explains how the city will true‑up quarters already past: Q1–Q3 2026 remain as booked; any retro difference shows as a refund or additional payment; Q4 is adjusted to the new rate. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/_meta/buergerservice/anhang/3674-20260813_-_beiblatt_-_erlaeuterungen_zum_grundbesitzabgabenbescheid_20262_-_v5_-_freigegeben.pdf))

For 2026 the city placed your Grundsteuer “under reservation of audit” (Vorbehalt der Nachprüfung) and marked this on the bill. This allows a later correction while your duty to pay on time continues. The legal basis is section 164 of the Abgabenordnung (German Fiscal Code). ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/_meta/buergerservice/anhang/3673-20251217_-_beiblatt_-_erlaeuterungen_zum_grundbesitzabgabenbescheid_2026.pdf))

Reading the numbers: Messbetrag × 980% = Grundsteuer; fees sit alongside

Since the 2025 reform, your annual Grundsteuer equals the Grundsteuermessbetrag set by the Finanzamt (tax office) multiplied by the city’s Hebesatz. For 2026 that Hebesatz is 980% for Grundsteuer B (605% for A). The Messbetrag comes from the 2025 revaluation and is not set by the city; to dispute it you must contact the Finanzamt. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/Infrastruktur/Bauen_und_Wohnen/Grundbesitzabgaben.aspx))

Gelsenkirchen issues a combined “Grundbesitzabgabenbescheid” each year that normally includes: Grundsteuer; waste (bin size and collection interval); wastewater (m³ consumption for foul water, and sealed area in m² for stormwater); and street cleaning and winter service (charged by street‑front meters and cleaning frequency). The September adjustment letter, however, only changes the Grundsteuer line. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/Infrastruktur/Bauen_und_Wohnen/Grundbesitzabgaben.aspx))

Typical add‑ons you will see on the annual bill

- Waste (Abfallentsorgung): charged for grey (residual) and, if ordered, brown (bio) bins; blue (paper) bin is free; yellow bin is operated by Remondis. Amount depends on bin volume and frequency. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/_meta/buergerservice/anhang/3673-20251217_-_beiblatt_-_erlaeuterungen_zum_grundbesitzabgabenbescheid_2026.pdf)) - Street cleaning and winter service (Straßenreinigung/Winterdienst): based on front‑meter length and cleaning class. Cleaning frequency ranges from every 14 days up to six times per week. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/_meta/buergerservice/anhang/3673-20251217_-_beiblatt_-_erlaeuterungen_zum_grundbesitzabgabenbescheid_2026.pdf)) - Drainage (Entwässerung): foul water by prior‑year drinking‑water consumption; stormwater by sealed area; special tariffs apply for Emschergenossenschaft or Lippeverband members or direct dischargers. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/_meta/buergerservice/anhang/3673-20251217_-_beiblatt_-_erlaeuterungen_zum_grundbesitzabgabenbescheid_2026.pdf))

For reference on cleaning classes and principles, GELSENDIENSTE provides the methodology and notes that fees are cost‑covering only. ([gelsendienste.de](https://www.gelsendienste.de/privathaushalte/strassenreinigung/?utm_source=openai))

Payment dates and the 30 September option

Standard due dates are 15 February, 15 May, 15 August and 15 November. You can apply by 30 September each year to switch to a single annual payment on 1 July of the following year. The city’s FAQ confirms both the dates and the application window. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/Infrastruktur/Bauen_und_Wohnen/Grundbesitzabgaben.aspx))

Because the 980% rate took effect retroactively, your September letter adjusts Q4 2026 and settles Q1–Q3 by refund or top‑up. If you pay late, statutory late‑payment surcharges of 1% per commenced month apply under section 240 AO; in NRW, the AO surcharge rules apply to municipal charges via the Kommunalabgabengesetz (KAG NRW). ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/_meta/buergerservice/anhang/3674-20260813_-_beiblatt_-_erlaeuterungen_zum_grundbesitzabgabenbescheid_20262_-_v5_-_freigegeben.pdf))

When and how to object—and to whom

- If you think the Grundsteuermessbetrag is wrong: that is issued by the Finanzamt. Contact the Finanzamt Gelsenkirchen; the city says a separate city‑level objection is not required if an appeal at the Finanzamt is already pending, but you must keep paying until a decision is made. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/Infrastruktur/Bauen_und_Wohnen/Grundbesitzabgaben.aspx)) - If your city bill shows factual errors (e.g., bin size, sealed area, frontage): ask the city for a correction (Korrekturantrag). ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/Infrastruktur/Bauen_und_Wohnen/Grundbesitzabgaben.aspx)) - If you wish to challenge the city’s bill more broadly: you must file a formal Widerspruch within one month of dispatch; a simple informal email is not sufficient. The city explains accepted formats (signed letter, on‑the‑record filing, or qualified electronic signature / scanned signed PDF by email). You must continue paying on time during the process. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/Infrastruktur/Bauen_und_Wohnen/Grundbesitzabgaben.aspx))

Note: The city’s move to a single 980% rate followed the Gelsenkirchen court’s 5 K 5238/25 ruling on differentiated B‑rates. If your 2026 bill still contains classification issues, speak to a German tax adviser (Steuerberater) or administrative law attorney before the one‑month deadline. ([gelsenkirchen.de](https://www.gelsenkirchen.de/de/_funktionsnavigation/presse/pressemeldungen/72334-jahresbescheid-zu-den-grundbesitzabgaben-2026))

If you cannot pay: deferral or instalments

Gelsenkirchen allows payment deferral or instalments in hardship on application. In NRW, the Kommunalabgabengesetz makes relevant parts of the AO apply to municipal charges; deferrals use AO section 222. The city cites AO §222 for tax payment plans, and has historically granted deferrals for property‑related charges in hardship cases. Expect interest and possible security. Discuss timing with the city early if the Q4 adjustment creates cash‑flow strain. ([recht.nrw.de](https://recht.nrw.de/system/files/pdf/state-law-and-regulations/2004/07/12/f67856/2024-01-01-kommunalabgabengesetz-fuer-das-land-nor.pdf?utm_source=openai))

Late‑payment surcharges accrue automatically by law at 1% per commenced month (§240 AO). Avoid these by applying before the due date if you need a deferral. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/ao_1977/__240.html?utm_source=openai))