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Formally, a brief letter stating the file reference number and declaring that an objection is being filed against the notice is initially sufficient – a detailed justification can be submitted later within the deadline.
In terms of content, specific errors should be identified, such as an incorrect plot area, an inaccurate standard land value (Bodenrichtwert), or unaccounted-for renovation backlog.
In more complex cases, it is advisable to seek support from a tax advisor or to obtain a valuer's appraisal report to substantiate the objection.
In addition to the property tax value assessment notice from the tax office, a separate property tax base amount notice is usually issued as well; both can generally be contested independently with their own objection.
Submission is now also possible electronically via the ELSTER portal, which can noticeably speed up the process compared to the traditional written route.