Property tax and the income approach method

  • Erstellt am 2016-09-29 22:33:01

Robbaut

2016-09-29 22:33:01
  • #1
Good evening!

Today I received a notification from the tax office again: once "about the determination of the unit value" and, of course, also "about the determination of the property tax assessment amount."

I am currently trying to understand what was calculated and one puzzle piece is still missing.

The income approach was applied:

Unit value = living area * monthly rent * 12 * multiplier

and for me it comes out as 137 * 4.20 * 12 * 13 = 89762. Of course DM, which is then converted to EUR, multiplied proportionally by two different tax assessment rates, and in the end the property tax assessment amount results.

Now to the question: I found a table with the multiplier, living area and 12 are also clear. But where does the monthly rent come from? Is it really estimated? Are there tables somewhere that show which values are realistic where? And if not - shall we start one?

When filling out the questionnaire from the tax office, I had the impression that with the checkmark "underfloor heating" you fall into the category "upscale"...

Furthermore, it seems that the wrong multiplier was chosen, 13 means "municipality up to 2000 inhabitants," but we have 100,000 - 200,000 and thus only 11.8 should be applied... Does anyone have experience with an objection to these notices?

Many thanks and best regards
Robert
 

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