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land with existing buildings
A property with existing buildings presents both challenges and opportunities. From valuing the property to considering tax aspects, and deciding between renovation or demolition – there is much to consider. Do you need support in evaluating your property? Contact us for a non-binding consultation.
The correct determination of the property tax value is crucial to avoid unnecessary financial burdens. An incorrect assessment can lead to significant disadvantages.
An appraisal of market value can significantly reduce property tax burdens, particularly if the market value is at least 40% lower than the tax value. This can result in annual savings of up to 30%.
The Property Tax Reform 2025 introduces changes that affect owners of old buildings. An early engagement with the new regulations is advisable in order to understand your own rights and obligations.
Engaging with property tax for properties with old buildings can be complex, but it also offers opportunities for increasing value. As a property owner, you face the challenge of having the value of your property accurately assessed and understanding the tax implications. An incorrect assessment can lead to financial disadvantages, while a well-founded evaluation and strategic planning can help you realise the full potential of your property. At Auctoa, we support you in overcoming these challenges and making the best decisions for your property. Our expertise in property valuation and our knowledge of the current real estate market enable us to provide you with an accurate and market-oriented assessment.
The valuation of property tax for old buildings is an essential step in determining the financial burden from property tax. The property tax value serves as the assessment basis and replaces the outdated standard value. This value is determined by the tax office and forms the basis for calculating property tax. It is therefore crucial that this value is accurately determined to avoid unnecessary financial burdens. The property tax reform 2025 brings innovations that affect owners of old buildings. A main assessment took place on 1 January 2022, with its effects becoming apparent from 1 January 2025. Owners were required to submit a determination declaration to establish the new values.
This reform aims to make property tax fairer and more transparent. It is important to familiarise yourself with the new regulations in good time to understand your rights and obligations. The property tax reform is intended to ensure that all property owners make a fair contribution. Our experts help you understand the complex relationships and take the necessary steps to optimise your property tax burden. Learn more about the factors that influence your property valuation.
The valuation of plots with existing buildings is a complex process that involves different valuation methods. It is important to understand the differences between the individual models to make an informed decision. The application of different valuation models depends on the federal state in which the plot is located. The federal model is applied in many states, while some have introduced their own models. These state models take specific regional circumstances into account and can lead to different results.
The income approach is often used for residential plots. Here, the present value of the net income is calculated, which results from rental income minus management costs. Standardised gross income is based on factors such as federal state, type of plot, location, year of construction, and rent level. These factors influence the value of the plot and must be considered in the valuation. The cost approach is used for non-residential plots. Here, normal construction costs, gross floor area, and site value are considered. Normal construction costs indicate how much it would cost to rebuild the building. The gross floor area refers to the total area of the building, while the site value represents the value of the plot without buildings.
The property tax value is influenced by various factors. It is important to know these factors to correctly assess the value of the plot. Our experts help you understand the different valuation methods and apply the model that suits your plot. Calculate the costs for your plot here.
Assessing historic buildings presents specific challenges that must be considered when determining the property tax value. The uniqueness of recording historic buildings mainly lies in their age, condition, and listed status. The age and condition of a historic building significantly impact its property tax value. The older and more in need of renovation a building is, the lower its value can be set. Therefore, it is crucial to document the building's condition in detail and to assert this in the valuation process.
Furthermore, listed status requirements can affect a historic building's value. These requirements can limit the possibilities for renovation and modernisation, which may negatively impact the property's value. It is thus important to consider the listed status requirements during the valuation and, if necessary, obtain an expert opinion. The proof of a lower market value offers a way to contest the property tax value. If the market value is at least 40% lower than the property tax value, the common value can be applied. However, this requires an expert opinion or a comparable purchase price to prove the lower market value.
Our experts support you in capturing the unique aspects of your historic building and help you demonstrate the market value. We work with experienced assessors who professionally evaluate your building's condition and create a well-founded report. Learn more about creating a valuation report for your property.
The notice of property tax assessment value plays a central role in the entire property tax process. As a basis notice, it is important for the property tax measurement notice and the property tax notice. This means that errors in the notice of property tax assessment value can affect subsequent notices. Therefore, it is crucial to carefully review the notice of property tax assessment value and, if necessary, lodge an objection.
It is essential to pay attention to the deadlines and options for objection. The objection period usually amounts to one month from the announcement of the notice. After this period, it is no longer possible to raise objections against the notice of property tax assessment value. Therefore, it is advisable to examine the notice immediately upon receipt and lodge an objection in good time if needed. In certain cases, the objection procedure may be suspended. This can happen, for example, if there are constitutional concerns against the property tax reform or if legal test cases are pending before higher courts. The tax office may then suspend the objection process until the legal situation is clarified.
Our experts support you in reviewing the notice of property tax assessment value and lodging an objection. We know the current deadlines and options and help you to protect your rights. Here you can find further information about the objection procedure.
To optimise property tax for older buildings, there are various strategies that owners can apply. A careful review of the property tax assessment notice is the first step. You should check all the details in the notice for accuracy and completeness. Pay particular attention to the land area, living space, and year of construction.
The preparation of a market value appraisal can be another way to reduce property tax. If the market value of your property is significantly lower than the property tax value, you can demonstrate this with an appraisal and request an adjustment of the property tax value. Such an appraisal should be prepared by an independent expert. The application for a suspension of enforcement (AdV) is another option to lower the property tax burden. If you have filed an objection to the property tax assessment notice, you can simultaneously file an application for suspension of enforcement. This temporarily suspends the payment of property tax until a decision is made on your objection.
Our experts are happy to advise you on the various strategies to optimise property tax. We support you in reviewing the property tax assessment notice, preparing a market value appraisal, and submitting an application for suspension of enforcement. Learn about the importance of the land register for your property.
The property tax reform continues to be the subject of current developments and rulings. Constitutional concerns and the standardisation in the Valuation Act are at the centre of criticism. It is argued that the standardisations can violate the prohibition of excess, if they lead to disproportionate tax burdens.
BFH rulings on proving a lower common value demand the ability to prove a lower common value. These decisions strengthen the rights of owners and allow them to request an adjustment to the property tax value, if the market value is significantly lower. The state models and their particularities should also be considered. The valuation models of the federal states differ significantly in some cases. The coordinated state decrees on proving a lower common value apply only to federal model states.
Our experts keep you informed about the latest developments and rulings on the property tax reform. We analyse the impact of the reform on your property and advise you on the best strategies to optimise your property tax burden. Discover our services in the field of property valuation.
For owners of properties with existing buildings, it's important to consider a few practical tips to optimise property tax liability. Careful documentation and evidence are essential. Collect all relevant documents, such as building plans, tenancy agreements, and appraisals. These documents can help you prove the value of your property and, if necessary, lodge an objection against the property tax assessment notice.
Consulting with a tax advisor can also be beneficial. A tax advisor can assist you in reviewing the notice and lodging an objection. They are familiar with the current laws and regulations and can provide valuable advice. It is also advisable to engage with the topic early. Keep yourself informed in good time about the property tax reform and the associated changes. The better prepared you are, the better you can protect your rights and optimise your property tax liability.
Our experts are ready to assist you with advice and support. We help you with the documentation of your property, consultation with a tax advisor, and preparation for the property tax reform. Learn more about the valuation of building land.
Are you considering acquiring a property with existing structures or do you already own such an estate? Navigating property tax can seem complex, yet it also offers the opportunity to maximise your property's value. With the right strategy and professional support, you can avoid pitfalls and unlock the full potential of your property.
At Auctoa, we understand the challenges associated with the valuation and taxation of older properties. Our experts have the knowledge and experience to provide you with an accurate and market-appropriate valuation. We assist you in reviewing the property tax assessment notice, preparing a market value appraisal, and lodging an appeal.
Take this opportunity now to optimise your property tax burden and increase your property's value. Contact us today for a no-obligation consultation. Together, we will find the best solution for your individual situation. Discover our comprehensive services in property valuation.
The property tax for properties with existing buildings is a complex topic that raises many questions. At Auctoa, we want to help you answer these questions and find the best possible solution for your property. Our experts are here to guide you and support you every step of the way in the property tax process.
We offer you comprehensive advice, accurate valuation, and professional support when lodging an appeal. With our help, you can optimise your property tax burden and increase the value of your property.
Don't wait any longer and get in touch with us today. We look forward to helping you! Contact us now to learn more!
The Bundesministerium der Finanzen provides comprehensive information about the property tax reform and its impacts.
What is the property tax value and why is it important for my property with existing structures?
The property tax value serves as a basis for calculating property tax. It is determined by the tax office and replaces the outdated standardised value. A correct assessment is crucial to avoid unnecessary financial burdens.
How do the age and condition of my older building affect the property tax value?
The age and condition of an older building have a significant impact on the property tax value. The older and more in need of renovation a building is, the lower the value can be set. Therefore, a detailed documentation of the condition is important.
What is the difference between the federal model and the state models in property tax?
The federal model is applied in many states, while some states have introduced their own models. These state models take specific regional circumstances into account and can lead to different results. It is important to know the applicable model in your state.
What can I do if I disagree with my property tax assessment notice?
You have the option to appeal against the property tax assessment notice. The appeal period is generally one month from the notification of the notice. A careful examination of the notice and, if necessary, obtaining expert advice is advisable.
How can a market valuation report help reduce my property tax burden?
If the market value of your property is significantly lower than the property tax value (at least 40%), you can prove this with a market valuation report and request an adjustment of the property tax value. The report must be prepared by an independent expert.
What does the 2025 property tax reform mean for owners of properties with existing structures?
The 2025 property tax reform began with a main assessment on 1 January 2022. Owners were required to submit a declaration of assessment. The new regulations aim to make the property tax fairer and more transparent.
What role does documentation play in optimising the property tax for my property with existing structures?
A careful documentation of all relevant documents, such as building plans, lease agreements, and reports, is essential. These documents can help you prove the value of your property and, if necessary, lodge an appeal against the property tax assessment notice.
Why should I consider Auctoa for the evaluation of my property with existing structures?
Auctoa revolutionises the valuation of real estate and properties by using state-of-the-art automation and AI-supported human expertise to provide precise, certified, and market-compliant evaluations. Our expertise helps you realise the full potential of your property.
