This article is for general information purposes only and does not constitute legal, tax, or financial advice, nor a valuation in an individual case. Despite careful research, we assume no liability for accuracy, completeness, and timeliness. For specific questions, please consult a lawyer or tax advisor. Older content may be outdated due to changes in legislation or case law.
For postal delivery, notification is usually deemed to have occurred on the third day after posting, meaning the deadline effectively begins earlier than many property owners assume.
If the deadline is about to expire, it is advisable to first file a brief, deadline-preserving objection with a short justification, which can later be supplemented with evidence and appraisal reports.
After the deadline has expired, generally only an application for a simple amendment remains, or, in particularly hard cases, an application for a deviating assessment on equitable grounds.
The standard objection period is one month from notification of the notice; if this deadline is missed through no fault of one's own, for example due to a demonstrable illness, restitution to the prior status (reinstatement) may exceptionally be considered.
Such an application must be submitted within two weeks after the obstacle has ceased to exist, and the reasons for the delay must be credibly demonstrated.