The Cologne Fiscal Court recently rejected a test case against the new property tax assessment according to the federal model. In this case, the focus was on a condominium whose property tax value had been determined on the basis of a standard land value of EUR 2,280. The plaintiffs argued that the new valuation according to the federal model was unconstitutional as it led to a significant increase in the amount of property tax. In addition, only a standard land value of EUR 530 was used for another of the plaintiffs' apartments in what they considered to be a better location.<\/p>\n
However, the Cologne Fiscal Court found that the valuation rules applied were not subject to any serious constitutional concerns. The judges pointed out that the valuation is carried out within an objectified framework and that standardized procedures are permissible due to the mass of valuations. They also emphasized that standard land values represent a proven method for determining value in various tax law contexts.<\/p>\n
The decision underlines the challenges involved in implementing the new property tax regulations and the importance of a precise, fair valuation. The Senate allowed an appeal. This means that the Federal Fiscal Court will ultimately decide.
\n \u00a9 immonewsfeed<\/p>","protected":false},"excerpt":{"rendered":"
Das Finanzgericht K\u00f6ln hat k\u00fcrzlich eine Musterklage gegen die neue Grundsteuerbewertung gem\u00e4\u00df des Bundesmodells abgelehnt. Im vorliegenden Fall stand eine Eigentumswohnung im Fokus, deren Grundsteuerwert anhand eines Bodenrichtwerts von 2.280 Euro festgesetzt worden war. Die Kl\u00e4ger argumentierten, dass die neue Bewertung nach dem Bundesmodell verfassungswidrig sei, da sie zu einer wesentlichen Erh\u00f6hung des Grundsteuerbetrags f\u00fchre. […]<\/p>","protected":false},"author":2,"featured_media":6039,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34],"tags":[],"class_list":["post-6035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guter-rat"],"yoast_head":"\n