Hanover Grundsteuer B at 900% since 1 January 2025: 2026 notices, calculation and the one‑month objection window

What changed in Hanover and when

Hanover’s city council set the Grundsteuer B multiplier (Hebesatz) at 900% with effect from 1 January 2025. The decision was taken on 12 December 2024 as part of the city’s Hebesatzsatzung. The administration’s calculation of a revenue‑neutral rate for 2025 was 909.65%, but the council set 900%. The city’s own FAQ confirms the 900% level and explains that a revenue‑neutral rate does not mean every individual bill stays the same. Your amount can be higher or lower than in 2024 depending on your property’s new base values. ([bekanntmachungen.region-hannover.de](https://bekanntmachungen.region-hannover.de/content/download/1057978/file/ElenA-04_29.01.2026_signed.pdf))

Lower Saxony does not use the federal (value‑based) model for Grundsteuer B. Instead, it applies its own Flächen‑Lage‑Modell (area‑plus‑location model) under the Niedersächsisches Grundsteuergesetz (NGrStG), first applied from 2025. ([lstn.niedersachsen.de](https://lstn.niedersachsen.de/steuer/grundsteuer/grundsteuer-b-grundvermogen-209755.html?utm_source=openai))

On 29 January 2026, Hanover fixed the 2026 Grundsteuer for most properties by public notice rather than sending individual paper bills, because the Hebesatz remained unchanged and many base amounts did not change. This is permitted by §27(3) Grundsteuergesetz (GrStG). ([bekanntmachungen.region-hannover.de](https://bekanntmachungen.region-hannover.de/content/download/1057978/file/ElenA-04_29.01.2026_signed.pdf))

How the 2026 notice works in practice

Hanover’s official gazette entry dated 29 January 2026 states that, where the tax base (Steuermessbetrag) has not changed since the last assessment, the 2026 Grundsteuer is deemed fixed at the 2025 level by public notice. If you fall into this group, you will not receive an individual 2026 bill; your quarterly payments continue as before. If your base changed, the city will issue a separate amended notice. ([bekanntmachungen.region-hannover.de](https://bekanntmachungen.region-hannover.de/content/download/1057978/file/ElenA-04_29.01.2026_signed.pdf))

Payment dates are set nationally by §28 GrStG: one quarter each is due on 15 February, 15 May, 15 August and 15 November. On request, a single annual payment falls due on 1 July. Hanover’s service portal repeats these dates and notes that arrears trigger surcharges. ([deutsche-bundesgesetze.de](https://deutsche-bundesgesetze.de/einzelnormen/grstg__1973/paragraf-28.html?utm_source=openai))

Legal remedy for the city’s Grundsteuer fixing is a one‑month window to bring a claim (Klage) at the Administrative Court of Hanover. The one‑month period for the public notice runs from publication on 29 January 2026. If you receive an individual amended notice later in the year, your one‑month period runs from that notice’s date of service. ([bekanntmachungen.region-hannover.de](https://bekanntmachungen.region-hannover.de/content/download/1057978/file/ElenA-04_29.01.2026_signed.pdf))

How the bill is calculated in Lower Saxony

Under the NGrStG (Lower Saxony model), Grundsteuer B is built in three steps:

1) Equivalence amounts (Äquivalenzbeträge). The land area is multiplied by €0.04/m². Building floor area (DIN 277) is multiplied by €0.50/m². Both are then multiplied by a location factor (Lage‑Faktor) which reflects the ratio of the plot’s Bodenrichtwert to the municipality’s average Bodenrichtwert using the formula (BRW/dBRW)^0.3. ([lstn.niedersachsen.de](https://lstn.niedersachsen.de/steuer/grundsteuer/grundsteuer-b-grundvermogen-209755.html?utm_source=openai))

2) Grundsteuermessbetrag. The equivalence amounts are multiplied by a Grundsteuermesszahl. For land and non‑residential floor area the factor is 100%; for residential floor area it is 70%. There are statutory reductions in specific cases (e.g. listed buildings or certain agricultural ties). The tax office (Finanzamt) in Hanover compiles these steps and issues the combined base notice. ([bramsche.de](https://www.bramsche.de/downloads/datei/N2JiMmEwNjU0ODA4YTFiN1NOUDVnWVJ1Qkg1RzdRM2xLczdyUVdUa0FXQ2pZKzJLbjBFM0pQNStrVVVzVVE0YjFtWWRPd251cG1VQ1BMeFRyMHlOOHgzYkI4UnJIOXFxUWw1a2p1TG91VXE0cGJPSU10UWl2dEszbWsyVmZyZnFXOUYxSDRGYk1UVVQyNFdNTDJDR3BkYXY1WGY3czlGNHVkNS9lYzBtZnlSKzkxQ3AxQ0Rabk9KOEZlenA1Qmg5UTI3RTJPcHp5U05BazBIQw?utm_source=openai))

3) Municipal multiplier. The city multiplies the Grundsteuermessbetrag by the Hebesatz. Since 1 January 2025 Hanover applies 900% for Grundsteuer B. The city explains this clearly in its service page and press note. ([hannover.gov.de](https://hannover.gov.de/buergerservice/dienstleistungen/grundsteuerbescheid-fuer-grundstuecke-erhalten-grundsteuerreform-900000031-0.html))

You can look up the location factor used for your plot in the state’s Grundsteuer‑Viewer for Lower Saxony; it shows both the plot’s Bodenrichtwert and the municipal average used for the formula. ([grundsteuer-viewer.niedersachsen.de](https://grundsteuer-viewer.niedersachsen.de/?utm_source=openai))

Worked example (illustrative only)

Assume a plot in an average location (location factor 1.00) with 400 m² of land and 120 m² residential floor area.

• Land equivalence amount: 400 × €0.04 = €16; at 100% messzahl → €16. • Building equivalence amount: 120 × €0.50 = €60; at 70% messzahl → €42. • Grundsteuermessbetrag = €16 + €42 = €58. • Annual Grundsteuer in Hanover: €58 × 900% = €522.

If your location factor is higher than 1.00, the equivalence amounts rise accordingly; if lower, they fall. Use the Lower Saxony viewer to check the factor for your parcel. This is an illustration; your notice from the tax office shows the actual factors applied. ([grundsteuer-viewer.niedersachsen.de](https://grundsteuer-viewer.niedersachsen.de/?utm_source=openai))

Objections, who to address, and payment risk

There are two different addressees for challenges:

• Against the city’s Grundsteuer fixing (public notice of 29 January 2026 or a later municipal bill): file a claim (Klage) within one month at the Administrative Court of Hanover; the city’s official notice sets out the details. Hanover’s service page states that public‑charge claims generally do not have suspensive effect, so you must pay on time while litigating. ([bekanntmachungen.region-hannover.de](https://bekanntmachungen.region-hannover.de/content/download/1057978/file/ElenA-04_29.01.2026_signed.pdf))

• Against the tax office’s base values (Äquivalenz‑/Grundsteuermessbetrag): file an Einspruch with the Finanzamt (Hanover‑Süd, Einheitliche Grundbesitzstelle) within one month of the combined base notice; do not send this to the city. ([hannover.gov.de](https://hannover.gov.de/buergerservice/dienstleistungen/grundsteuerbescheid-fuer-grundstuecke-erhalten-grundsteuerreform-900000031-0.html))

Note: on 18 June 2026 the Lower Saxony Fiscal Court dismissed a constitutional challenge to the NGrStG; that does not prevent individual factual appeals, but it signals the model remains in force. ([lstn.niedersachsen.de](https://lstn.niedersachsen.de/steuer/grundsteuer/-237305.html))

We do not give individual legal or tax advice. If you consider appealing, speak promptly to a German Steuerberater (tax adviser) or a Verwaltungsrecht lawyer to avoid missing the one‑month deadline.