This article is for general information purposes only and does not constitute legal, tax, or financial advice, nor a valuation in an individual case. Despite careful research, we assume no liability for accuracy, completeness, and timeliness. For specific questions, please consult a lawyer or tax advisor. Older content may be outdated due to changes in legislation or case law.
Key factors for the valuation include, among others, soil quality, the yield assessment figure, and the actual agricultural use type of the respective land.
If such an area is later classified as land expected to be developed or as building-ready land, this may result in a reclassification from property tax category A to property tax category B, with a correspondingly altered valuation.
Owners of agricultural land on the outskirts of towns should therefore keep an eye on their municipality's urban land-use planning, as this can change their future tax classification.
The basis for the yield assessment figure is the official soil appraisal, which in many places is still based on decades-old surveys and does not always accurately reflect the actual soil quality.
In the case of special location factors, such as exceptionally good or poor soil quality, a review of the underlying yield assessment figure may be advisable on a case-by-case basis.