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For property tax A, independent, income-oriented valuation regulations apply, which differ significantly from the valuation of ordinary residential or commercial properties.
Property tax B, on the other hand, applies to the vast majority of private properties, regardless of whether they are developed or undeveloped, let or owner-occupied.
Municipalities generally set different tax rates (Hebesätze) for both categories, so a direct comparison of the tax burden between agricultural and other properties is of little informative value.
Properties with mixed use, such as an agricultural farmstead with an attached residential section, are proportionally assigned to both property tax A and property tax B.
Since both categories are subject to different valuation regulations, a clear delineation of the respective area shares is particularly important for a correct determination.