The land tax value notice shows precisely which assumptions the tax office applied and thus forms the starting point for the expert's counter-calculation.
Evidence of value-reducing factors, such as an entry in the contaminated sites register, a soil survey, or photos of structural defects, significantly strengthens the traceability of the lower value determined.
The better the documentation available, the more convincingly the deviation from the standardized land tax value can be justified to the tax office.
If a market value appraisal already exists from another occasion, for example from an inheritance or divorce proceeding, this can potentially be reused, provided the valuation date is sufficiently close to the property tax value reference date.
Otherwise, it is always advisable to have a report specifically prepared as of the relevant assessment date, in order to rule out any doubts regarding temporal comparability from the outset.
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