New property tax 2022 what is coming to us

But just think about how a difference of 180,000 EUR will affect the property tax in the long term. The tax office also believes that it is a rental property because my parents' house is considered a two-family house, so there are three apartments on the property, and then it is probably a rental property. They then calculated the fictitious rental value for the next 50 years and come to a figure in the millions.

I also have doubts about the legality of the remaining useful life. My house is quite new, commissioned in 2000. My parents' house is almost 100 years old and at some point probably only demolition remains because it cannot be economically renovated. They simply calculate an average value from both houses...

I’m not saying anything about legality either! The problem there is that the BRW was simply used without incorporating any adjustment options. However, the main problem is that you are essentially in a mass procedure and "individual cases" are not taken into account. But mechanisms should probably have been built/provided there that would at all enable the tax officer to deviate. Regarding the remaining useful life, yes there is a lower limit. My house also falls below it, but on the other hand, honestly, the house does not fall apart after 80 years but is often used for much longer. Regarding the 180,000€, with a 400€ difference we are talking about roughly 450m²? As dumb as that is, that’s just how it is, at least in the current procedure there is hardly or no possibility for adjustment for such areas. I can’t say anything about the topic of leased land. In the end, it’s certainly not a clean procedure, but a main problem is that tens of millions of property tax assessments have to be created and it is simply hardly possible to consider each case individually.

There would have been a really simple solution, namely to abolish the property tax without replacement. But now millions of pointless working hours have been generated, not only for every individual citizen but also in the authorities. As a result, the day-to-day business in the tax offices apparently falls behind; at least I have never waited so long for my income tax assessment.

That the BVerfG declared the previous method of collecting the property tax unconstitutional is understandable. But the current solutions are probably even more unjust than the previous regulations. Such a "standardized procedure" without the possibility to take into account the particularities of individual cases cannot be fair.

And apart from the issue with the [Bodenrichtwerte], I personally also have the problem with the weakening of the tax attribution of my house, which according to the Building Code actually belongs to my parents because it is on their property.

So, received today, Lower Saxony. So far: €209 p.a. at a multiplier rate of 490% Equivalence amount: €234.80 * multiplier rate X Well, I'm curious to see what the multiplier rate will be... At least now I know that our BRW is about twice as high as the average in the municipality.

We have already received our notice, but it is useless until the new assessment rates are published. And we don’t understand the notice itself either.

Yes, notices are sent out that nobody understands. With numbers in magnitudes that will probably cause some older people to have hyperventilation or even a heart attack. In Lower Saxony in the countryside, that might still be acceptable, but here in Berlin, one can really get dizzy because of the numbers...