Unit assessment for the tax office Land BW

Hello everyone,

I have to fill out a questionnaire for the tax office regarding unit valuation (state BW):

1:
Questions about the built-up area of the property. Should I enter the base area measurements of the building here or the "covering area" of the building, including roof overhangs?

2:
Question about "when was the building ready for occupancy?": Should I state the date when we received the key from the general contractor or the date when we finished the flooring and painting work and basically "moved in"?

3:
How large is the total living area?: Which calculation method should I apply? We have planned a niche for a sauna in the bathroom. I would like to deduct this area proportionally.

Has anyone else received such a letter?

Question 1.
Answer roughly
Question 2.
Answer roughly
Question 3.
Answer roughly.

The differences will not be so huge that a big difference in the unit value is to be expected.
If the tax office wants a specific value, they need to express themselves more precisely in their letter.
I wouldn’t worry about it, answer the question to the best of your knowledge and send it back. (PS. You can request a return envelope :D after all, they want something from you :D)

Built-up area is only the footprint of your house, i.e. the external dimensions. But it doesn't matter for single-family houses.

Ready for occupancy: The point in time when you could have moved in. So when everything was finished. But this only matters if the handover of keys and moving in took place in two different years.

Living area: I would have this determined by the general contractor. It makes things easier for you and your contact person at the tax office from the very beginning ;).