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Stuttgart (dpa / lsw) - A single-family home owner failed before the Constitutional Court with a complaint against the new state property tax.

The complaint against the new regulation, which will apply from 2025, will be rejected as inadmissible, the court said.

The decision is final, said a spokeswoman on Tuesday in Stuttgart.

The reason given by the court was that the woman was not directly affected by the challenged state property tax law.

Individual tax assessments have not yet been issued.

The federal property tax law declared unconstitutional by the Federal Constitutional Court in 2018 will be applied until 2025.

Only then does the state regulation take effect.

In addition, the plaintiff did not exhaust the legal process.

"Before filing a constitutional complaint against a law, complainants must, in principle, first refer their concerns to the specialized courts," says the decision.

In this case, the finance and administrative court are upstream.

The complainant would not suffer any serious and inevitable disadvantage in this legal process.

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The Constitutional Court did not enter into a substantive examination.

The applicant is a woman in her early 80s from the greater Stuttgart area with a single-family home.

The property tax is unfair because you have to pay the same amount, regardless of whether there is a small house, a villa or a high-rise building on the same property, she argued.

It is supported by the taxpayers' association.

From his point of view, the now dismissed action by the new state government would have opened up the possibility of passing an amended and constitutional property tax law before the first tax assessments for 2025 were drawn up.

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The criticized law relies on a so-called modified land value model.

The size of the property and the so-called reference value of the land estimated by the municipalities - without taking into account the development - should be the basis for the future calculation of the tax.

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.

Landlords can pass them on to tenants in full as ancillary costs.

In the course of the property tax reform, 5.6 million properties in the southwest now have to be revalued.

© dpa-infocom, dpa: 210504-99-465871 / 3

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