Simpler models for property tax could have been imagined than the one that the state parliament decided on Tuesday evening with the votes of the CDU and the Greens.
In the field of tension between the simplest possible but also fair taxation in whatever sense, the state government has taken a middle path.
The idea of taxing real estate not only according to its size but also according to its value, insofar as this is determined by the location, has something captivating, but in practice it raises so many questions that one casts doubt on the usefulness of this criterion can.
Protest will hit the town halls
But now it has been decided, and the state will pass the complicated new regulation on to the municipalities, who will determine the assessment rate.
It will not be easy to fix these rates in the light of the new rules.
It was often said that the total volume in one place should not increase;
the coalition in Frankfurt has even made a written commitment to this in its alliance agreement.
However, the temptation is great to use this unique opportunity for an increase, especially since this can only be tracked after some time and even then not really exactly because of the economic fluctuations.
It is only to be hoped for the municipalities that extreme cases can be avoided in which taxpayers have to transfer twice or more at once.
At least state politicians can lean back if there is an outcry over it.
The protest will hit the town halls, where one is, however, trained in unloading what has been decided in higher places.