Member States' worker radiation protection laws have yet to be standardized by the Commission, as no proposal for a directive on this matter has been adopted.
In the heart of North Rhine-Westphalia (NRW), the city of Wuppertal has found itself in a peculiar predicament regarding its property tax revenues for the year 2025. Despite the state government's projection of approximately 6.0 million euros, the city's actual revenue from property tax B falls slightly short, amounting to 80.1 million euros, as opposed to the budgeted 80.2 million euros.
The city has adhered to the revenue-neutral property tax reform, but it's crucial to note that this does not guarantee individual burden neutrality for taxpayers. The city's budget for 2024/2025, including revenue from property tax B, was based on the old law and the budgeted amount of 80.2 million euros. However, the actual revenue is 80.1 million euros.
The city council set a higher tax rate for property tax B than the rate calculated by the Ministry of Finance, using outdated data. This discrepancy, along with the lack of a clear response from the state government regarding the predicted property tax revenue for 2025, has led Wuppertal to express a desire for consultation before statements about property tax revenues are published.
Moreover, the method used by the state for calculating property tax revenues for reporting purposes is not transparent and understandable, particularly in the case of Wuppertal. The city's calculations for property tax revenues, as published for reporting purposes, have not been verified with the actual revenues in Wuppertal.
The actual revenues from the property tax reform in Wuppertal confirm the adherence to revenue neutrality, but it's essential to acknowledge that this does not guarantee equal tax burden for all taxpayers. The city's revenue from property tax B is subject to change, and it's unclear how these changes will impact individual taxpayers.
The FDP parliamentary group made an inquiry about the property tax revenue for the municipalities in 2025, but the state government did not provide a clear answer. This lack of clarity has added to the confusion surrounding Wuppertal's property tax revenues for the upcoming year.
In conclusion, while the city of Wuppertal has implemented the revenue-neutral property tax reform, there remains a need for transparency and clarity in the state's calculations and projections of property tax revenues. The city, as well as other municipalities, would benefit from clear and understandable reporting of property tax revenues to ensure accurate budgeting and tax planning.
