Property tax - Simple area model without automatic tax increases

Summary

Presentation of a draft law for a revenue-neutral, simple area-based property tax, taking into account only land area, usable building area as well as the respective equivalence figures and assessment rates of the municipalities without value-dependent factors that are difficult to collect, minimizing the bureaucratic burden on citizens and data collection for the state financial equalization

Machine translation from German. The official text remains authoritative.

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• 19/11144

  Drucksache · DE · 26 June 2019

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