KarstenausNRW
2023-03-13 10:47:16
- #1
In my opinion, the tax office must always consider the individual case when valuing a property.
Gift of a house with some question marks
- Erstellt am 2023-03-03 16:19:35
Musketier
2023-03-13 14:56:00
- #2
As part of the determination of the property tax value, I found the following:
However, the property tax refers to a different part of the Valuation Act than inheritance and gift tax.
8. My property differs from the properties in the surrounding area. Can a different standard land value be considered?
The Valuation Act stipulates that the standard land value set for the standard land value property must be applied. Individual deviations of the specific property to be valued from the standard land value property are therefore not to be taken into account. Accordingly, it is also not intended that in individual cases a different value can be used instead of a standard land value according to the Building Code.
Exceptions to this principle only apply in cases of different development states (e.g., anticipated development land, raw land, and building land). If the development state of the standard land value property differs from the property to be valued, the deviations are taken into account by the tax office through standardized surcharges or deductions. You only need to indicate in the declaration that your property is anticipated development land or raw land if the Saxony property tax portal contains only a standard land value for building-ready land.
However, the property tax refers to a different part of the Valuation Act than inheritance and gift tax.
Grundaus
2023-03-13 15:36:23
- #3
You of course cannot take the standard land value from the property where the two-family house is located, but from the nearest meadow / field. If the standard land value is based on properties that are built on or can be built on, then the value does not apply to your property that cannot or may not be built on. How is the two-family house used? If rented out in whole or in part, I would definitely buy it, then you can write off something at the tax office and the costs at the notary are the same. Your mother can give you the money back as a gift. Usufruct and right of residence reduce the value by the rent multiplied by the statistical life expectancy.