This year, the property tax return is an additional tax form that must be submitted by every German property owner. Even companies that own real estate are required to file a tax return. The annual property tax that owners are required to pay has been changed, which is the basis for this. Property taxes had previously been calculated using out-of-date information, namely real estate values (also known as "standard values," or "Einheitswerte") from 1935 and 1964 (formerly, West Germany) (previous East Germany GDR). Property values have increased over the years, as is well known, but in some areas much more so than in others (Munich more so than Görlitz). The actual value no longer corresponds to the unit value. The Federal Constitutional Court urged reform of property taxes as a result.