Property owners can appeal against property tax values that are set too high. If the property tax values set by the tax office appear unrealistic, they must be given the opportunity to appeal. This is always the case if owners can credibly demonstrate an overvaluation of at least 40 percent. This was recently decided by the Federal Fiscal Court (BFH) [II B 78/23 (AdV) and II B 79/23 (AdV)].
In two cases, two property owners from Rhineland-Palatinate successfully appealed to the tax court against their property tax assessments. They demonstrated significant deviations from the actual value of their properties. Their arguments were based on various factors such as poor accessibility and the condition of the properties.
According to the BFH, tax offices are allowed to apply flat rates for the calculation of property tax because the 36 million properties could not be revalued in any other way. However, "taxpayers must be given the opportunity [...] to prove a lower fair market value in the event of a violation of the prohibition on excessive valuation if the valuation regulations are interpreted in accordance with the constitution".
© immonewsfeed
