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Stuttgart (dpa / lsw) - The property tax law passed in November will be a case for the Constitutional Court of Baden-Württemberg.
The taxpayers' association supports a model lawsuit against the regulation, which should be filed this Thursday.
Association head Zenon Bilaniuk said in Stuttgart: "On the one hand, many taxpayers are threatened with significantly higher burdens from property tax, and on the other, we have massive constitutional concerns."
The applicant is an 81-year-old woman from the greater Stuttgart area with a single-family house.
She feels that the property tax is unfair because you have to pay the same amount here, regardless of whether there is a small house, a villa or a high-rise building on the same property, said the woman, according to the taxpayers' association.
Its boss also said that the lawsuit gave the new state government the opportunity to pass an amended and constitutional property tax law before the first tax assessments for 2025 are issued.
The criticized law relies on a so-called modified land value model.
It stipulates that the land area and the so-called standard land value should be the basis for the future calculation of the tax.
However, owners of residential buildings should be burdened less in proportion.
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The property tax is to be calculated according to the new system from 2025.
The Taxpayers' Association sees in the tax assessment only a violation of the principle of equality based on the land.
Every homeowner pays property tax.
Owners can pay the property tax themselves or pass it on in full to the tenants as ancillary costs.
The Treasury Department rejected the criticism.
"Expensive properties are taxed higher than cheap ones."
The ministry does not see a higher overall burden on single and two-family houses.
There is no single-family house and sample calculations are dubious because the corresponding assessment rates must first be redefined.
The federal government passed a new property tax law at the end of 2019.
In addition to land area and standard land value, the type of property, net rent, building area and building age are also included in the federal model.
The federal states can deviate from the federal model if they pass their own laws.
The municipalities in the state receive 1.8 billion euros annually from the tax.
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© dpa-infocom, dpa: 210325-99-961411 / 2
Ministry of Finance on property tax