Standard land value: what it says about your plot – and what it doesn't

The standard land value (Bodenrichtwert) is an average location value for land that the local valuation committee (Gutachterausschuss) determines from actual purchase prices (§ 196 BauGB). Standard land value times area, however, does not yet give a market value. In about four minutes, this video explains what the standard land value tells you, how it becomes a land value and where its limits lie.

What you will learn in the video

• Definition: average location value in euros per square metre for a standard land value zone, redetermined at least every two years.
• Reference plot: the value applies to a typical plot in the zone – in built-up areas as if the land were undeveloped.
• Worked example: 1,500 €/m² × 500 m² = 750,000 €; after adjustment to the plot, a land value of 675,000 € in the example, excluding the building.
• Limits: no building value, no particular features such as contamination or rights, no current value.
• Use: land value in the market value appraisal, inheritance and gift tax, property tax in the federal model – Bavaria applies an area-based model.

Legal basis and sources (as of 8 October 2026)

• § 196 BauGB – standard land values
• § 195 BauGB – purchase price collection
• §§ 13–17 ImmoWertV – standard land values
• § 40 ImmoWertV – land value
• § 179 BewG – undeveloped plots (inheritance and gift tax)
• § 247 BewG – undeveloped plots (property tax, federal model)
• BayGrStG – property tax in Bavaria

This video is an information and promotional video of the real estate appraisal office STRECKEL for its own services. It provides general information, is not legal or tax advice and does not replace an appraisal of your property. Examples are simplified.