New property tax 2022 what is coming to us

Is the area in Boris listed as residential building land or not? The BRW must of course match the type of area/use. If it is really garden land and a BRW for residential development is stored, that is the mistake.

In Boris, neighboring plots are not differentiated; it is a large area. The property tax portal is a bit more precise; it states the following: Development status "Building-ready land," type of use "Mixed-use area," and actual use "Agriculture." For the developed neighboring plots, it states "Building-ready land," type of use "Mixed-use area," and actual use "Residential development."

It used to be agricultural land. The edge plots on the streets were developed during the GDR era, and the enclosed plots remained garden plots. As part of the urban core renovation, a two-liner certified that the plots were not buildable and therefore did not have to pay fees. Whether it is really unbuildable now or whether this is just a miscommunication from my grandparents, I do not know.

Behind our own property, we have an undeveloped green strip, which is significantly cheaper; it states development status "Other area," type of use "Recreational garden area," and actual use "Agriculture."

I would try to get in touch with the [Gutachterausschuss].

I have to admit that I don’t want to read all 22 pages now. Can someone who has followed the thread briefly tell me if a specific topic has already been discussed here? It concerns the differentiation between unplanned inner and outer areas, namely §§ 34 and 35 of the Building Code. The Expert Committee Berlin clearly states that the outer area should be valued at 15 EUR. However, the tax office wants to value every square meter at 420 EUR, even though about one third of the property lies in the outer area. This results in a difference of as much as 180,000 EUR.

The whole property tax issue is really getting on my nerves anyway, especially as it consumes a huge amount of time. For me, there is the additional problem that the tax classifications are getting blurred because my parents, as property owners, will only have one property tax number in the future, under which my house will then be registered. Until now, we had four different property tax numbers. I don’t want to end up having to pay inheritance tax for my self-built and self-financed house because it is counted as part of my parents’ assets...

Matthias

I would try to get in touch with the appraisal committee.

Well, you have to be careful here, the appraisal committee determines the BRW for the determination of property (market) values including various adjustment options in the valuation process. The property tax uses exactly this BRW without there being any deviation possibilities in the relevant tax law, so if an area lies completely within a BRW zone, the tax office ultimately has to adhere to the BRW and cannot adjust it. In the end, the tax office has no options here.

The only possibility would be to adjust the BRW zone if it is on the boundary area. But even that will hardly be done in individual cases as long as the BRW zone meets the requirements of the Building Code etc.

The contact for any adjustments is basically the tax office in all cases, the appraisal committee can provide information about the BRW from a valuation perspective and how it would be adjusted in a market value assessment, but this has nothing to do with the valuation for property tax; in the end, the full BRW must be applied for the part lying within the BRW zone.

: Very simple question, does the property lie completely within the BRW zone? If yes, then the tax office actually has no chance and must apply the BRW. If it lies partly outside the zone, it would (if I remember correctly from contacts with the tax office) indeed be possible to deviate for these parts. However, the €15 will then not apply to residential development in the outer area, but to agricultural/forestry or green spaces.

Our property is located entirely in a zone with 420 EUR per square meter. However, the urban planning office has precisely marked where, in their opinion, the unplanned inner area ends. The expert committee says that 15 EUR should be applied for the remaining area, and that this is just as much a valid standard land value as the 420 EUR.

Again, one of the many questionable aspects of the new property tax. If the tax office pretends that a property is fully developable, which in fact is not at all the case, then that is undifferentiated, unfair, and therefore probably ultimately unconstitutional.

I can only sincerely advise everyone to file an objection against the preliminary assessment notice now and, if necessary, to take legal action, so as not to be barred from legal recourse later when the property tax notice comes. This two-stage process alone, where people are supposed to fill something out now and cannot yet see what property tax it will ultimately lead to, in my opinion violates the constitutional principle of legal certainty. If one takes the current measurement figure and the current multiplier, our property tax would increase eightfold. But allegedly the total revenue is not supposed to increase...

I don’t understand anyway why families whose property has been in the family for 100 years should be punished because others are willing to pay enormous sums for properties and therefore the standard land value quadrupled within ten years.

Matthias

Our property is entirely located in a zone with 420 EUR per square meter. However, the urban planning office has precisely marked where, in their opinion, the unplanned inner area ends. The expert committee states that for the remaining area, 15 EUR should be applied, and that this is just as valid a standard land value as the 420 EUR.

Well, I don't believe the expert committee calls this a standard land value; if the property is entirely in a zone with a SLV of 420€, then initially the only valid SLV is exactly that one. It may be that the expert committee specifies a value for, for example, green space, which would be applied in the case of a market value assessment for parts of the property. But then the problem arises that one is "valuation law" and the other is tax law, and in this (according to the statements of the tax office employees we were in contact with (I myself work in the office of an expert committee)) only the full SLV is applicable for the property.

Regarding the topic of the unfairness of the SLV, one can see it that way. But to be honest, in the case of a sale, it looks exactly the other way around, and you are probably even fortunate, because expert committees are usually quite "conservative" and rather increase moderately. Individual very expensive sales are usually left out and do not enter into the SLV, so that in the market, in the meantime, 1.5 times or even 2 times the SLV was regularly paid.