Basic land tax amount comprehension question

The state of SH states the following.

How is the property tax calculated?
The assessment and collection of the property tax is carried out by the cities and municipalities based on the data collected by the tax offices. Therefore, you will receive a notice both from the tax office and from the city or municipality. Schleswig-Holstein applies the federal model. Under the federal model, the previous procedure remains unchanged. It consists of three stages:
Property tax value x tax rate x multiplier = property tax

Stage 1: Property tax value from the tax office
Based on the data provided by the owners, the tax office calculates the property tax value. The property tax value is determined by the property tax value notice. The notice does not contain a payment request. It only serves as a basis for the further calculation steps.

Stage 2: Property tax assessment notice from the tax office
The newly determined property tax value is multiplied by the legally fixed tax rate.

[*]For property tax A, the tax rate of 0.55 per thousand is multiplied (property tax value / 1,000 x 0.55 = property tax assessment amount).
[*]For property tax B, the tax rate of 0.31 per thousand or 0.34 per thousand is multiplied (property tax value / 1,000 x 0.31 = property tax assessment amount). If it is residential development, the rate is 0.31 per thousand; 0.34 per thousand applies to others, e.g., undeveloped land and commercial properties.

The property tax assessment amount is announced to the owner of the property or the operator of the agricultural or forestry business with the property tax assessment notice. The municipality in which the property or the agricultural or forestry business is located is also informed.
Note: Usually, you will only receive one letter from the tax office that contains both the value notice and the assessment notice of the property tax.

Stage 3: Property tax notice from the municipality
The municipality collects the property tax for all properties and agricultural and forestry businesses located in its municipal area. For this purpose, the property tax assessment amount is multiplied by the so-called multiplier of the municipality to determine the amount of the property tax and issue the property tax notice.
The multiplier is to be adjusted by the municipalities so that the property tax reform is overall revenue-neutral. This means that the municipalities will not receive more tax revenue after the reform than before. However, the amount of the property tax may change for individual taxpayers.
The property tax based on the new property tax values will be payable for the first time from January 1, 2025.

The multiplier is to be adjusted by the municipalities so that the property tax reform is overall revenue-neutral. This means that the municipalities will not collect more taxes after the reform than before. However, the amount of property tax for individual taxpayers may change. The property tax based on the new property values will be payable for the first time from January 1, 2025.

Exactly for this reason, it was already decided with us some time ago to increase the multiplier from 520% to 700% (gradually from 2021 to 2025). This is in line with revenue neutrality...

Exactly for that reason, it was decided at our place some time ago to increase the assessment rate from 520% to 700% (gradually from 2021 to 2025). It is in line with revenue neutrality...

The question is what would come out if the assessment rate were not increased.

For me, a higher tax is already being considered without an increase in the assessment rate. Should there be so many where the property taxes become lower?

The question is what comes out if the multiplier is not increased. For me, a higher tax is already considered without increasing the multiplier. Should there be so many cases where property taxes decrease?

Then my property tax would drastically decrease. With an increase in the multiplier, it only decreases slightly. However, it is rather an individual case and is justified in my property at the time of assessment.

That has to do with West and East, right? 1964 & 1934 or something?

That has to do with West and East, right? 1964 & 1934 or so?

The revision of the property tax? Yes, it is supposed to serve equal treatment – which doesn’t help given the different methods depending on the federal state.

Or do you mean my own case?