The year 2025 is a tumultuous time for German municipal finances, with the implementation of new property tax models varying from state to state almost fading into the background. But only almost. North Rhine-Westphalia and Saxony-Anhalt give individual municipalities the option of applying a uniform tax rate for central property tax B, or of distinguishing between residential and non-residential properties and taxing the latter at a higher rate. However, it is not trivial to integrate these two alternatives equitably and without disincentives in the municipal financial equalisation process. At the autumn conference of the Association of Treasurers of North Rhine-Westphalia in Hagen, Michael Thöne will present the FiFo solution, which is also set to be implemented with the GFG NRW 2026. The corresponding FiFo Report No. 35 can be found here.