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The obligation to report lies with the owner and should be fulfilled promptly after complete completion of the demolition work in order to avoid delays in the adjustment.
Since only the land value is relevant for undeveloped properties, the property tax can change significantly after a demolition, depending on the previous building value.
If new construction is planned on the demolished property, it should also be examined whether and when an increased property tax C for building-ready, undeveloped land could apply.
During an ongoing new construction phase, the value of the undeveloped property generally continues to apply on a transitional basis until the completion of the new building is reported to the tax office and the value is updated accordingly.
Depending on the previous building value, the elimination of the old building value can temporarily reduce the property tax noticeably, before the new construction is taken into account as a value increase.