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Since properties are always clearly assigned to a municipality and thus to a federal state, there is no parallel application of two models. The model applicable is always that of the federal state in which the property is actually located.
Read moreThe property tax value is reassessed on a regular basis every seven years as part of a main assessment. In the event of material changes, for example due to new construction or demolition, an additional update is carried out outside this cycle.
Read moreThe federal model calculates the property tax value based on value, using the standard land value (Bodenrichtwert) and rents. Several federal states, such as Bavaria, Baden-Württemberg, or Hamburg, instead use their own, mostly area-based state models with differing calculation methods.
Read moreWith the reform, the assessment basis for property tax was redetermined nationwide in a more realistic manner. For many owners, the actual amount of tax changes noticeably, depending on location, the standard land value, and the levy rate set by the municipality.
Read moreThe assessment rate (Hebesatz) is a percentage individually determined by each municipality, by which the property tax base amount is multiplied. It significantly determines the actual amount of property tax payable and varies greatly between municipalities.
Read moreThe property tax value and the market value are two independent value figures with different purposes: the property tax value is determined on a standardized basis in accordance with the Valuation Act (Bewertungsgesetz) for property tax from 2025 onwards, while the market value reflects the price actually achievable on the market. Both values can differ considerably from one another.
Read moreThe most important decisions by the BVerfG, BGH, BVerwG, BFH and fiscal courts on real estate valuation – compiled in tabular form with links to the detailed expert articles
Read moreBaden-Württemberg land value model confirmed by the Federal Fiscal Court (BFH) (May 2026), Hamburg and Hesse models pending before the BFH — overview of Fiscal Court (FG) decisions and appeal status of the three state models
Read moreThe rulings II R 25/24, II R 31/24 and II R 3/25 of 12 November 2025: What the BFH has decided, where room for interpretation remains – and why the final word has not yet been spoken
Read moreBoth Bavarian fiscal courts confirm the value-independent area model as constitutional – yet BFH appeals (II R 33/25 and II R 40/25) leave the question open
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