Property tax overturned by the Federal Constitutional Court

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

If everything is financed by debt, I have no wealth and still have to pay. So it doesn't quite add up, does it?

Be that as it may, the tax itself is not up for discussion; it is very old and goes back to the tithe, which the church and the prince used to levy from the landowner. The idea was that whoever owned something should pay something for the salvation of their soul and for protection by knights. So, a kind of protection money for property owners. In old times, only land counted as property, not money.
What will the new property tax look like? I hope for the Hamburg and Bavaria model. Thanks to Scholz and Seehofer, a property tax based solely on land value, regardless of whether built upon or not. Then the assessment would be simple, undeveloped plots would no longer be favored, land speculation would be more expensive, and this would also be a gentle procedure for passing on costs to rent. Because if I pay the same for 10 apartments on 1200 sqm as for a villa on 1200 or 1200 empty, then the price per residential unit is lower, the denser everything is. Karsten

My fear is that it will not result in approximately the same burden as now, but rather in an additional burden. I hope I am wrong.

Otherwise, I do not understand the various road development contribution statutes. Here in Hameln, for example, this is deliberately avoided and instead a higher property tax rate is used, with which everything is then settled. Advantage for the citizens: A small additional burden every year, but the certainty that road renovation will not tear a hole in their wallets. Advantage for the municipality: With road development contributions, the citizen has a right to expansion and thus a right to sue for the renovation of the road, because depending on the road category, they have to pay for it themselves to a greater or lesser extent. Without road development contributions, there is no claim, and thus such road conditions as on Hameln's Goethestraße are possible (for those who are familiar with the area. For everyone else: hole after hole and yet it holds. And that for decades).

Then the assessment would be simple, undeveloped plots would no longer be favored, land speculation would be more expensive, and for allocation on rent it would also be a gentle procedure. Because if I pay the same for 10 apartments on 1200 sqm as for a villa on 1200 or 1200 empty, then the price per housing unit is lower, the denser everything is.

That's exactly how it should be! Here, the most beautiful plots are undeveloped. It's obvious, with 35 € property tax per year, no one builds. People prefer to leave it as is and/or sell now, tax-free, while prices are skyrocketing. And the calculation based on size, standard land value, plot ratio/floor space index is also fair. Everyone can choose whether to fully utilize the plot ratio/floor space index or rather place a cabin on 3,500 sqm. And meanly, to curb land speculation, one could add a factor to the plot ratio/floor space index usage, for example, 100% plot ratio/floor space index usage = 100% tax, 0% plot ratio/floor space index = 200% tax on building plots. It would just be unfortunate if someone owns 1 building plot and for personal reasons cannot develop it right now. But an exemption rule could always be created for that.

That municipalities take the opportunity to have a big sip from the bottle... it’s supposed to be all tax revenue neutral, hahaha, I’ve heard those lines enough... nothing can be changed about that one way or another.

By the way: Property tax can be passed on to rent in the ancillary costs.

that will pretty much stay the same for most people. no one can afford the 5-fold or similar jokes, that would cause a huge mass extinction and endless lawsuits. besides, the community as a whole is no longer entitled to more than now anyway ^^ i’m not too worried about that. otherwise we will withhold payments until the promised things are finally done by the office. because our office could easily participate in extra3...