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The tax office first records separately which portion of the building's area is used for residential purposes and which is used commercially, as different income or asset value approaches apply to each.
Under the federal model, a different tax assessment rate is often applied to the residential share than to the commercial share, which makes the calculation correspondingly more complex.
An accurate floor-plan-documented allocation of space considerably facilitates the correct proportional allocation by the tax office and can help avoid later disputes.
If the usage share changes over time, for example because a previously commercially used area is converted into residential space, this must be reported to the tax office again so that the property tax value can be updated accordingly.
An area allocation documented in the floor plan as of the valuation date considerably facilitates both the original assessment and any subsequent adjustments.