Standard land value

from Wikipedia, the free encyclopedia

The standard land value is

  • a value for one square meter of undeveloped land.
  • an auxiliary value in the appraisal of real estate.
  • an average value derived from land sales.

The standard land value for building land is determined at least at the end of every second calendar year , depending on the legal provisions in the individual federal states ( Section 196 BauGB ). It is the basis for the taxation of land in Germany.

Standard land values ​​are used to determine the value of real estate in order to determine the land value if it cannot be determined using the comparative value method. The basis for this are the official purchase price collections, which are kept by the nationwide expert committees for property values. Since the standard land value is only an average value from a large number of property sales, the market value of an individual property must be estimated based on the particularities of the property being valued . Surcharges and discounts from the standard land value, taking into account the individual characteristics of a property, can be considerable.

Factors influencing value are, for example:

  • Property size and shape
  • Development, developable area and development regulations
  • Location (infrastructure, supply environment, neighborhood)
  • Type of planting
  • Soil properties
  • Degree of development

Legal bases

The legal basis for determining the standard land values ​​is § 196 BauGB : On the basis of the purchase price collection, average location values ​​for the soil are to be determined nationwide, taking into account the different development status (standard land values). The standard land values ​​determined relate to standard land value zones in which uniform value relationships prevail. Standard land value zones can include specific streets , streets or entire districts and towns . The standard land values ​​are determined in accordance with Section 193 of the BauGB by the expert committees for property values . Anyone can request information about the standard land values ​​from the offices of the expert committees.

publication

The publication takes place using land value maps or land value tables. The standard land value cards are special maps in which the applicable standard land values ​​per square meter of property are entered, specifying the location characteristics that affect the value. In the past, several federal states provided the standard land values ​​on CD or DVD , which could be obtained from the offices of the expert committees (usually located at the cadastral or surveying offices), in some countries also from the local building authorities . The offices of the expert committees also provide verbal information, which is usually free of charge.

Since December 1, 2004 there has been the community portal “Expert Committees ONLINE”, which functions as an entry portal.

On the initiative of the Working Group of the Surveying Administrations of the Federal Republic of Germany (AdV), the networked standard land value information system (VBORIS) was developed as part of the Germany-Online e-government action plan . In September 2006 the first version of VBORIS went online. The standard is constantly being further developed by the AdV - the current version (as of 2017) is VBORIS 2.0. The federal states publish their own BORIS portals on the basis of VBORIS, although not all federal states have implemented a standard land value information system.

See also

Web links

Individual evidence

  1. ↑ "VBORIS 2.0 Community Portal" from March 8, 2013, accessed on April 8, 2017 (PDF; 414 kB).
  2. ↑ Text and table “Standards of the real estate cadastre”. Retrieved April 8, 2017.