Regulations – valuation – assessment of property tax unconstitutional – tax tips – tax consultants – Holzwickede – Kamen – Hagen – Lünen – Dortmund

The Federal Constitutional Court

has ruled that the current regulations on the uniform valuation of real estate assets in the “old” federal states have been unconstitutional since at least 2002. The use of the unit values based on the value ratios of the year 1964 leads to a serious unequal treatment in the valuation of real property.

The Federal Constitutional Court has called on the legislature to adopt a new regulation by December 31, 2019 at the latest.

However, in implementing the new rule, the court made a Continued validity The previous valuation rules that are the subject of objections may be applied for a further five years until December 31, 2024. 2025 it is no longer permissible to levy property tax solely on the basis of the (previously) assessed standard values.

(Further comments & information on this can be found in our information letter 05/2018 under the item 6.)