How is the standard land value determined?

hello,

I couldn’t find anything about how the entries of the reference values of different areas in BORIS come about:
Adjacent reference value entries are necessarily of different ages, so they must differ significantly from each other?
Background:
In our area (same qualities), the last parcel sale was about 6 years ago, so there must have been a lot of market changes since then.
Does the BORIS list then show the last recorded price per m²? Or is the last known value proportionally extrapolated by the average index of the neighboring areas?

Unfortunately, I can’t find anything about this (not even in BORIS).
The recording date is not given, only the editorial deadline.

Does anyone know the answer?

Phew, that is a complex question, as legal requirements (Baugesetzbuch) must also be taken into account. Normally, the standard land value is derived, simply put, from the purchase price collection available to the expert committee. If this does not exist, but there are value-influencing trends (e.g. rising sale prices of houses, developments in the immediate and perhaps comparable surroundings, etc.), these trends are incorporated into the determination of the standard value. If there are no trends, the value is simply continued. The standard land values are newly published every year in spring. If you currently query values at Boris, these are the current values, even if the last sale was a long time ago. But value-influencing trends may have been processed. All values of all areas have the same status - there are no old and new values for different areas in Boris ==> everything you read is as of 12/31/2020.

The procedure described by nordanney is usually quite accurate. However, this incorporation of price developments has not been happening for very long, as far as I know, and not at every appraisal committee. This was not problematic as long as price developments were slow, but now it sometimes leads to significant differences.

What is stored with Boris, however, are the current BRW for the zones (okay, the historical ones can also be viewed). The basis is the purchase price collection and essentially the expertise of the appraisers.