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Since no building is present, the usual consideration of building type, year of construction, or statistical rent is completely omitted – only the land value is decisive.
This can lead to comparatively high property tax values, particularly for building-ready land in sought-after locations, as high standard land values are often applied here.
Some federal states also provide for an increased property tax C for building-ready but undeveloped land in order to counteract land speculation.
Since standard land value zones are sometimes delineated on a small scale, even a distance of a few hundred meters can lead to noticeable differences in the applied value.
If the property borders a zone boundary or has atypical characteristics, an appraisal report can plausibly document the individual deviations from the standardized zone value.