The federal model, applied by the majority of German federal states, closely follows the actual property value and takes into account the standard land value (Bodenrichtwert), plot area, building type, year of construction, and statistical net cold rents.
Bavaria, on the other hand, uses a pure area model that is independent of the property value and is based solely on plot and building area, whereas Baden-Württemberg uses a modified land value model.
Which model applies in the respective federal state largely determines which documents and evidence are relevant for a correction or an objection.
In addition to Bavaria and Baden-Württemberg, Hesse and Lower Saxony also apply their own calculation methods that deviate from the federal model, using the area-location model, as does Hamburg with its residential location model.
Owners with properties in several federal states should therefore check separately for each property which model applies, as both the calculation basis and the required evidence can differ considerably.
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