Property tax overturned by the Federal Constitutional Court

Really, where does the value of the hut factor into the property tax today? Otherwise, I completely agree with you.

Really, where does the value of the house factor into the property tax today? Otherwise, I completely agree with you.

The building value is part of the standard valuation. Size, equipment, etc. are included. Of course, no one determines market values. That would be total madness with 35 million properties. That's why values from the stone age are still used today.

It would only be different with a pure consideration of the land area.

The building value is part of the uniform value determination. Size, equipment, etc. are included.

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It would only be different in the case of a pure consideration of the land area.

Well, I am still building and still renting, so in our case probably only the area is included in the property tax - there is nothing else yet [emoji6]

Therefore, I assumed that the property tax is what the name suggests. Far from it, it seems [emoji4]

Yes, when the house stands, the property tax is newly assessed. So far.

So, the constitutional judges do not consider property tax as a wealth tax, otherwise it would probably be unconstitutional in itself. It is actually a very old infrastructure levy for the municipality. In the past, there was only a tax on real estate. Those who owned real estate were citizens or nobility. Certainly not serfs or plebs. As a citizen, one paid a levy to the municipality to finance communal tasks such as water supply, fire brigade, night watch, etc. Nobles usually paid nothing; they were always from the take tribe and never from the give tribe. Therefore, property tax is still a municipal tax today. I think the development contributions that municipalities also like to charge do not get along with it. Property tax should be so fair and sufficient that the contributions become obsolete. Our local state government has now explicitly suggested this to the municipalities, and many are doing so, raising property tax and otherwise refraining. Only, with property tax things look tight now. Karsten

So, the constitutional judges do not regard the property tax as a wealth tax, otherwise it would probably be unconstitutional in itself.

By its nature, it is a wealth tax. After all, wealth is being taxed. (Just small wealth disproportionately.)