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Unlike VAT or income tax, it is irrelevant for property tax liability whether the property actually generates income.
In the case of extraordinary reductions in income not attributable to the owner, for example due to structural vacancy in difficult market conditions, a partial waiver of property tax may be applied for under strict conditions.
A merely temporary vacancy caused by the owner, for example during a renovation, does not, however, give rise to a claim for a tax waiver.
An application for a partial waiver must generally be submitted anew for each affected calendar year, as the reduction in income must always be demonstrated retrospectively for the period that has elapsed.
The relevant statutory deadline for this usually ends on March 31 of the following year, which is why owners of affected properties should prepare their documents at an early stage.