No, I meant the reason why it increases for some and decreases for others. So purely according to the federal model with a constant multiplier, all West properties should now pay less, all East properties more.
For me, a higher tax is already coming into consideration without an increase in the assessment rate. Should there be so many where it results in lower property taxes?
It's the same for us.. our old property tax base amount is about 71 EUR and the new one, as mentioned, is 114 EUR. Of course, the whole thing is multiplied by the assessment rate (currently 450% for us). Our neighbors will only pay half in the future.
No, I meant the reason why it rises for some and falls for others. So purely according to the federal model with a constant assessment rate, all West properties should now pay less, all East properties more.
That is a misconception. It always depends on how land prices and rents have developed. And the condition of the property.
Oh really? Ok. In my environment, the cases occurred more as I described, so that’s what I assumed. But well, then it might not be quite as unfair as thought.
This is a misconception. It always depends on how land prices and rents have developed. And the condition of the property.
What does this have to do with land prices and rents? The condition of the property is completely irrelevant. The tax is the same. The only conditions are the m2 of the land and the m2 of living and usable space.
What does this have to do with land prices and rents? The condition of the property is completely irrelevant. The tax is the same. The only conditions are the m2 of land and the m2 of living and usable space.
Because location = standard land value (you have to specify this) as well as age, location, and condition = potential rental income. No, the tax is not the same then. You also have to specify (not in every model) the date of the last major renovation. This changes the remaining useful life of the property or the possible rent – and increases the property tax value (formerly assessed value).
That is why my property tax value is so low, as the major renovation was only completed later.