Ahem. I must correct myself. Don’t stone me: It’s not in Upper Franconia but in the Upper Palatinate (which isn’t far away either).
Due to the relatively large building area, the option of a "bungalow" is back in focus: The building plot would allow this very well. That means it’s not only a decision about "which building plot" but also about "what kind of house":
Building plot Rhineland-Palatinate (northeast) with a two-story house (without basement) vs. building plot Bavaria (Upper Palatinate) with a bungalow (without basement).
With the bungalow, there would be no loss of space due to stairs and it would be "age-appropriate" (everything on one floor).
Current status of building plot options: Rhineland-Palatinate: No commitment yet, but "looks good" according to the mayor (tax assessment rate 365) vs. Bavaria (Upper Palatinate): We would get the land (tax assessment rate 300).
It’s kind of like "a bird in the hand is worth two in the bush" or something like that. The tax assessment rates can also change faster than desired – so they probably fall away as a decision criterion.
The fact that both places are 510 and 640 kilometers away from our current residence respectively, doesn’t make it any easier either. I guess one has to sleep on it more than one night…..