Under the federal model, the valuation of two-family houses takes into account both the statistical net cold rent for the rented unit and the usage value of the owner-occupied unit.
Unlike inheritance tax, where a separate valuation discount exists for rented residential properties, no comparable rental benefit is granted for property tax.
Correctly stating the respective usage areas in the declaration of assessment is therefore crucial for an accurate valuation of the entire building.
If the use changes over time, for instance because a unit initially used by the owner is later also rented out, this should be reported to the tax office so that the property tax value can be adjusted accordingly.
Until such notification is made, the originally established property tax value, based on the previous use, remains authoritative.
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