For property tax A, independent, income-oriented valuation regulations apply, which differ significantly from the valuation of ordinary residential or commercial properties.
Property tax B, on the other hand, applies to the vast majority of private properties, regardless of whether they are developed or undeveloped, let or owner-occupied.
Municipalities generally set different tax rates (Hebesätze) for both categories, so a direct comparison of the tax burden between agricultural and other properties is of little informative value.
Properties with mixed use, such as an agricultural farmstead with an attached residential section, are proportionally assigned to both property tax A and property tax B.
Since both categories are subject to different valuation regulations, a clear delineation of the respective area shares is particularly important for a correct determination.
Please note: the content of this article is provided for general information only and does not constitute legal, tax, financial or investment advice. It is not a substitute for individual advice from a licensed lawyer, tax adviser or financial adviser. Despite careful research, we accept no liability for the accuracy, completeness or currency of the information provided. For specific legal or tax questions, please consult a qualified professional adviser.