How to deal with increasing property tax burden?

Means in Bavaria: medium-sized plot in Munich with brand-new luxury villa = low property tax vs. huge plot in the countryside with a normal house in need of renovation = high property tax (of course depending on the assessment rates) So a manager in Munich is "rewarded" and the agricultural machinery technician and housewife in the countryside are punished? That’s working really well in Bavaria.

One can see it that way. But I would say that we are still better off in terms of the burden compared to, for example, Baden-Württemberg. There, the property tax only depends on plot size and standard land value. If you live in a region with high standard land values (which actually applies to all of southern Bavaria but also to southern BW), it becomes more expensive than the Bavarian model. Honestly, I don’t know much about other federal states because they are just geographically too far away.

In BW in the village most have decreased. The acquaintances in the city with single-family homes pay about 30% more. A friend in the city was particularly hard hit because her 800 sqm plot used as a garden, which is located directly next to her inhabited property, now costs a multiple. Since it is undeveloped, it was quite cheap with the old calculation method; now it is about 50% more expensive than her developed property. (Developed properties are multiplied by a factor of 0.9, undeveloped by 1.3)

In our village in BW, most have decreased. The acquaintances in the city with single-family homes pay about 30% more. A friend in the city was hit particularly hard because her 800sqm plot used as a garden, which is directly next to her inhabited property, now costs a multiple. Since it is undeveloped, it was quite cheap with the old calculation method; now it is almost 50% more expensive than her developed property. (Developed properties are multiplied by a factor of 0.9, undeveloped by 1.3)

Then it is finally going in the right direction. In my opinion, building-ready but undeveloped plots should become significantly more expensive so that there is finally some movement in the market. This "I am keeping the property for my grandchildren" is almost standard here at least in the Swabian Alb region. But it causes more and more young families to have to move away.

If it is indeed building land, yes. Unfortunately, we often have plots where the building authority says it's green land, building forbidden, and the tax office says, oh, you could build a multi-family house on it, income value 50 TEUR, property tax accordingly... And they are located in the same building with us.

The question always arises whether it is absolutely necessary to densify and develop the last green spots in the cities.

the last green spots in the cities must be densified and built upon.

These are often neglected wastelands. Green spot is relative.

Infill development can also be done in a way that’s compatible. For example, adding an extra floor – attic – is also infill development without causing harm to anyone. Many housing cooperatives or similar do this.