New property tax 2022 what is coming to us

The municipalities will probably pass it on ruthlessly.

Of course, where else should they get it from? Benefit cuts (pool closed, daycare closed, buses gone, ...) or taxes up.

Here (zip code 045xx) it is, I just checked, 500 per mille for built and unbuilt properties. We have been paying 56.25 euros annually since we bought the property. The standard land value of our property (567 sqm) is 200 euros per sqm. I assume we are thus candidates for an increase, as 56.25 euros itself seems low to me.

Yes, empty properties are to be taxed higher in order to encourage sale/development. How high that will be ... do you not intend to build a house on it by 2025?

Yes, vacant plots are to be taxed higher in order to encourage sale/development.

Yes, I think that is good and right.

How high that will then be ... do you not intend to build a house on it by 2025?

Apparently, part of my information was lost. We built in 2022 and have already moved in.

For us (zip code 045xx), it is, I just checked, 500 per mille for developed and undeveloped properties. We have been paying 56.25 euros annually since purchasing the property. The standard land value of our property (567 sqm) is 200 euros per sqm. I assume we are thus candidates for an increase, as 56.25 euros seems low to me.

Undeveloped yes, but certainly not developed. (Otherwise, it does not fit the standard land value in the slightest)

We currently have €580 BRW and about €400 property tax per year. But as I said, I expect a significant increase. Unfortunately. We do have a house in an expensive area, but we only have it because it was sold well below value back then.

Maybe someone has an opinion on the following matter:

Federal state MV, federal model

It concerns two rooms in the basement
one is a guest room, approx. 14m2
the other is a kind of storage room, where furniture is stored, a closet with rarely used items, approx. 10m2

In the notes of the MV tax administration it says:

"
...
What does not belong to the living area?
The living area does not include the floor areas of the following rooms:

[*]Accessory rooms, in particular:


[*]Basement rooms, as far as they do not serve residential purposes, for example hobby rooms in single-family houses,
[*]Storage rooms and basement substitute rooms outside the apartment,
[*]Laundry rooms,
[*]Attic rooms,
[*]Drying rooms,
[*]Heating rooms and
[*]Garages


[*]Rooms that do not meet the requirements of the building regulations of the federal states for their intended use, as well as
[*]Commercial rooms

...
"

At least the guest room serves residential purposes.

Opposing this is the insertion:
"
...

[*]Rooms that do not meet the requirements of the building regulations of the federal states for their intended use, as well as

...
"

I understand this to mean that the building regulations referred to are the state building code?

This states in § 47:
"
§ 47 State Building Code M-V – Habitable rooms
(1) Habitable rooms must have a clear room height of at least 2.40 m, habitable rooms in residential buildings of building classes 1 and 2 must have a clear room height of at least 2.30 m. In the attic room, this room height must be present over at least half of its net floor area. Room parts with a clear height of up to 1.50 m are not taken into account when calculating the net floor area.
(2) Habitable rooms must be sufficiently ventilated and receive daylight. They must have windows with a rough opening size of at least 1/8 of the net floor area of the room, including the net floor area of glazed annexes and loggias.
...
"
Both rooms have a clear room height of 2.26 m and the rough window dimensions are well below the required 1/8 of the net floor area.

Therefore, both rooms do not meet the requirements of the state building code and the aforementioned restriction applies when determining the living area. I do not have to include both rooms in the living area.

What do you think?

Thank you very much

I completed everything on Monday and was also very surprised that no living space was required for Bw. Only the plot of land is taken into account. Apparently, Baden-Württemberg and Bavaria are going their own way again. According to the current formula, if it doesn't change, we will charge around 580 euros, which is okay and only about 140 more than before.