New property tax 2022 what is coming to us

Since I have not read up on it yet and Google does not help quickly: We signed the notarized contract for our property in February. Construction will hopefully start from September/October. Do we have to submit anything here? Actually not, if the cutoff date is January 1st. How does it work once the house is finished?

In the declaration, there is a categorization according to developed and undeveloped (A, B and C). Especially undeveloped but construction-ready plots are to be properly taxed in the future, which is basically good. But the reference date is 1.1.2022 for the declaration, and the whole thing only takes effect in 2025. We are currently in the middle of construction, but on 1.1. we still had a meadow. Occupancy is next summer.
If I now indicate C, I will be penalized for the next 7 years until the next recording. Can I simply declare it as inhabited? What do you think?

I completed the declaration online and I think it explicitly stated that you should imagine how the property was on 1.1.22. If there was nothing, then you cannot declare anything for it. You could possibly also prove later that construction started on day x.

In the end, there was also the option for supplements.

I made use of them, because it asks about ownership shares of the properties. All parts of the property must be listed (for our semi-detached house there were 3 property entries because of the private access road that belongs to all parties). However, it is only asked once which share you have in the property.

As soon as you add the supplements, it says there that the declaration will be processed manually by an officer.

Maybe you write your explanation there?!

Since I have not read up on this yet and Google does not help quickly:
We signed the property notarized in February. Hopefully building will start in September/October. Do we have to submit anything here? Actually not, if the reference date is 1.1. How does it work once the house is finished?

You signed notarized in February, but you must submit as of 1.1., so you have basically answered your own question.

Does anyone have experience with terraces in relation to residential space calculation? I am thinking of a typical single-family house with a simple flat garden and many concrete slabs, partly used as a path, partly as a terrace (no special structural modifications, the property is simply flat). According to WoFIV, it says 25-50%, in the old regulation it was up to 50% (without an explicit minimum value). I have also found posts online stating that even under 25% can be calculated according to WoFIV. I currently only find posts addressing the whole issue from the tenant's or landlord's perspective.

Has anyone had experience regarding terraces in residential space calculation?

Online it said in the form that terraces are counted at 25%, conservatories at 50%.

Online it was stated in the form that terraces are counted at 25%, winter gardens at 50%.

Thank you, that also seems basically correct. But at least in NRW it was stated somewhere in the guideline that the calculation is based on the Living Space Ordinance or the preceding standard. And in this ordinance it says "as a rule". My interest now concerns the question of whether there is any reliable information anywhere about when one can deviate downward.

balconies, loggias, roof gardens, and terraces are usually counted at one quarter, but at most at half

And in this regulation it says "as a rule". My interest now concerns the question of whether there is anything reliable somewhere about when one can deviate downward.

I understand it to mean that 25% is the minimum and that in special cases 50% must be credited. Like terrace 25%, but as a conservatory 50%.

Therefore, I suspect that you cannot deviate below the 25%. At least I could not gather anything else from the form.

But maybe someone here can provide something more definitive.