Overview
- The Federal Fiscal Court concluded hearings in three revision cases on the Bundesmodell and scheduled judgments for December 10.
- The panel signaled no leaning on the outcome, with presiding judge Franceska Werth noting, "We will not be able to please everyone."
- The reformed system applies to about 36 million properties after a 2018 constitutional ruling, with eleven states using the federal model and five adopting their own rules.
- Critics, including legal scholar Gregor Kirchhoff, say broad averages for rents and land values produce unequal results, while tax authorities call individualized valuation impracticable for mass assessments.
- Roughly 2.8 million objections have been lodged, with cited anomalies such as sharply different Cologne land values for similar nearby apartments and a Berlin case where proving a lower market value is contested.