But you had to specify the areas including the connection - at least in NRW. I also zoned my property into "building land" and "hinterland" - and valued the hinterland accordingly low. The tax office followed this without problems (also for the neighbors).
Our friends around the corner were not allowed to do that. Reason: The hinterland was once an independent property back then. It was merged in the early 1970s because people wanted the huge gardens at the time. Today, you can neither build on it nor develop it, but it still didn't pass. Also NRW/Ruhr area. If the rule were, say, clear, there wouldn't be this hassle.