Assessment of property tax for the entire year

We bought a plot of land and were supposed to fill out a questionnaire with the information about what we want to build on it. Shortly after, we received the information about the measurement amount and today the assessment of the property tax for the whole year.

The amount seems extremely low to me (22€ per year). Now the question is whether the whole thing will be reassessed once the building is completed?

Unfortunately, I have no knowledge about this at all and couldn't find an answer elsewhere either.

Thank you!!

Daniela

Yes. It will be reassessed once the building is completed.

Thank you for the information!! The criteria for this are then the building value or the standard of construction (normal, medium, upscale)?

It depends.

The questionnaire is standardized, you provide the relevant information, it is checked for plausibility, and in the end it is determined more or less arbitrarily.