Road construction contribution

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The road construction contribution (also known as road construction contribution ) is a municipal tax that is levied for certain road construction and road drainage measures. The road construction contribution has its legal basis solely in the municipal tax laws of the federal states and is therefore not to be confused with the development contribution according to the regulations of the (Federal) Building Code / BauGB . While the development contribution is levied for the first construction of a traffic facility (street, path, square), the subject of the road construction contribution is a subsequent, subsequent construction measure on a traffic facility following the first construction. The legal basis for the collection of road construction contributions is, in addition to the state regulations, the local statutes of the municipalities.

The road development contribution is currently (June 2019) in 11 federal states. Two federal states (Mecklenburg-Western Pomerania and Thuringia) are in the process of abolishing the contributions.

Construction work

The subject of a survey of road construction contributions are certain manufacturing measures on the traffic system such as ...

  • the initial preparation of a dividing means, which is not according to the Building Code is settle
  • the 'subsequent' production of a partial installation (or: thorough renovation of existing components of a traffic system)
  • the improvement of a partial facility or the renewal of changed components of a traffic system (new cross-sections, changed widths of roadways, sidewalks, etc.)

The first production according to BauGB can be controversial if it is already marked as produced on the basis of the Prussian Road and Building Line Act of July 2, 1875.

Partial facilities are the components of a road such as the roadway, lighting, sidewalk and canal.

Examples:

  • A road (expansion) construction contribution can, for example, be levied for a first-time construction if a new partial facility is added to a road that was first constructed in earlier years / decades that was not previously available - such as a parking lane.
  • A afterwards became manufacture / complete reconstruction occurs when a worn part device (a first produced in previous years / decades Street) completely renewed after a period (= life). The property owner is only obliged to pay a contribution if an appropriate period of time has passed since the first construction or the last thorough renovation (usually more than 25 years) and the road condition does not indicate a so-called pent-up repair requirement 'is due to the fact that the municipality had not done anything in recent years / decades to prevent the road from becoming worn. This can be the case if a defective road surface (ceiling and substructure) that is around 60 years old is completely broken up and replaced.
  • The improvement is the most common reason for levying road construction contributions. In terms of contribution law, an improvement is present if the traffic system / sub-facility concerned fulfills its function better than before after the production measure has been carried out. This can be the case, for example, when a rainwater collector with a diameter of 300 mm is replaced by a new one with a diameter of 500 mm, which improves the drainage of the road surface water.
  • Only the 'favored' properties of the production measure are subject to the obligation to contribute (= in many federal states due to the 'economic advantage', in others such as Bavaria and Thuringia due to the 'special advantage'), whereby the total construction costs are counted as contributory costs. There is an exception to the cost of sewer construction, where property drainage A (dirty water), property drainage B (rain or surface water) and street drainage (rain or surface water) must be considered separately. Examples (can vary locally and in individual cases):
    • Mixed water sewer: 75% of the production costs are accounted for by the drainage of the properties (= 50% for their wastewater, 25% for their rain or surface water) and 25% as contributory costs for the road (= 25% for their rain or surface water) )
    • Rainwater sewer: 50% of the production costs are for the drainage of the land (for their rain or surface water) and 50% for the street (for their rain or surface water)
    • Wastewater sewer: 100% of the production costs relate to the drainage of the properties for their wastewater; this type of sewage collector is therefore always free of road construction contributions

Distribution of eligible costs

The distribution of these contributory costs is regulated in the corresponding municipal statutes. Here, among other things, it is to be determined which portion of the contributory costs is to be borne by the residents and which is borne by the municipality. The community share is determined on the one hand by the relevant sub-facility and on the other hand by the importance of the road to traffic. For this purpose, roads are grouped into classes, which reflect their intended purpose. According to the so-called 'Lüneburg Decision' (by the Lüneburg Higher Administrative Court), three classes of traffic systems are sufficient. These are a) the residential street (usually with 25% municipality share), b) the main access road (usually with between 40 and 50% municipality share) and c) the main road (usually with 40 to 75% municipality share). The higher the share of external traffic in the purpose of a traffic facility, the lower the share of residents in the apportionable expense.

The apportionable expenses are distributed among the owners, leaseholders or beneficiaries of all properties favored by the traffic facility or one of its street sections. A property is preferred if it is possible to drive to the property boundary with supply and disposal vehicles. Also (there) behind plots, i.e. plots not directly adjacent to a street, can be advantageous (e.g. via private roads). As a rule, corner properties are favored by both streets, whereby in recent years the municipalities have tried to reduce the granting of controversial "corner property benefits" due to multiple development by means of corresponding statutes.

Distribution parameters

Typically, the size of the building site is the starting point for distributing the apportionable expenses. This is multiplied and weighted by a factor for the extent to which the property is used (number of floors) and, if necessary, a factor for commercial use. The statutes determine the relevant factors. With regard to the number of full floors subject to contribution law and commercial use, the stipulations of a development plan are binding. If there is no development plan, the actual conditions are used for consideration.

In unplanned areas, the entire property area is not used as a basis on the edge of the outside area , but only the area up to a certain distance from the street (= depth limitation).

The calculation units (area × factor I [storeys] + factor II [commercial use]) of all property subject to contributions are determined and added, and the apportionable expenditure is divided by this total. The result is the apportionable expenditure in euros per square meter of weighted property area. This factor is then used to multiply the square meters of weighted property area of ​​each individual property and thus obtain the road (expansion) construction contribution for the property in question.

Calculation example

Total apportionable costs (after deducting the community share) = € 325,000

The sum of the weighted property areas of all properties accessible through the street = 20,000.00 m².

The road (expansion) construction fee for a two-storey residential building (factor according to the statutes: 1.25) on a 650 m² property is calculated as follows:

325,000 € × (650 m² / 20,000 m²) × 1.25 = 13,203.1250 €. The road construction fee for this property is therefore € 13,203.12.

Legal policy

The legal regulations on road development contributions are increasingly being questioned by landowners because of the level of their financial burden, and they are striving to abolish them. The possible mistakes of the government executive lead to numerous lawsuits. In Baden-Württemberg and Berlin, road construction contributions are no longer levied. Hamburg already abolished the contributions in 2016. In June 2018, the government of the Free State of Bavaria decided to completely abolish all road construction subsidies, valid retrospectively from January 1, 2018. All cost notices that were issued or sent after this date are therefore deemed to be invalid. The municipalities that have previously levied road expansion contributions will receive financial compensation from the Free State. The abolition came about through a successful referendum by the voter group Free Voters in Bavaria , which they initiated in December 2017. The Thuringian state government intends to abolish the road development contribution retrospectively as of January 1, 2019. On June 13, 2019, the Brandenburg State Parliament decided to abolish road construction subsidies for all construction measures that had not yet been completed on January 1, 2019. The state parliament of Mecklenburg-Western Pomerania decided in 2019 that no more contributions are to be levied for work that began on or after January 1, 2018. Since the end of 2017, municipalities in Schleswig-Holstein have been free to choose whether to charge contributions for road construction.

Individual evidence

  1. ↑ Erwin Ruff: Road expansion contributions as of April 24, 2017
  2. ↑ Zand-Vakili, Andre "Can old maps help residents? In the fight against the road upgrade fee, those affected hope for a law from 1875." Article in the Hamburger Abendblatt from March 14, 2018, page 11
  3. ↑ Lothar Blaschke: STOP Association of Road Expansion Contributions in Germany eV Homepage, accessed on May 17, 2017
  4. ↑ Christian Link: Road expansion contribution: Protest grows Hannoversche Allgemeine , June 24, 2016
  5. ↑ https://www.hamburg.de/fb/wegebaubeitraege/
  6. ↑ Road expansion contributions are abolished Article in the Süddeutsche Zeitung from June 15, 2018
  7. ↑ https://www.thueringer-allgemeine.de/web/zgt/politik/detail/-/specific/Keine-Klarheit-zu-Strassenausbaubeitraegen-in-Thueringen-1744806283
  8. ↑ https://www.bz-berlin.de/liveticker/brandenburg-schphia-strassenbaubeitraege-ab
  9. ↑ https://www.ndr.de/nachrichten/mecklenburg-vorpommern/MV-Keine-Strassenausbaubeitraege-mehr-ab-2020,landtag4372.html
  10. ↑ https://www.landtag.ltsh.de/nachrichten/17_12_strassenausbau/
  11. ↑ https://vssd.eu/schleswig-holstein-strassenausbaubeitraege-01.html