14422Re: [LandCafe] German Ground Tax
- Nov 21, 2012Requesteth Dave Wetzel on Wed, 21 Nov 2012 22:42:53 +0000:
Does anyone know how the German Ground Tax (Grundsteuer) works?
Or can you please translate this:
Some embedded links not included, see original.
The ground (estate) tax is a tax on the ownership of land parcels
(wealth tax). The basis for the groundtax is mostly the worth of the
parcel. In many countries, the tax rate is set at the local level.
5 See also
The situation in Germany is described in detail at Groundtax (Germany).
[No other languages available]
The Austrian scheme is very similar to the situation in
Germany, details are described under property tax (Austria).
Many provinces in Canada levy a property [following
clause negates "land"] tax, the amount of which
depends on the worth and use of the parcel. This is a
primary source of revenue for most local governments
Canada. The tax rate varies between municipalities, but
most of the levy bases, assessment procedures, etc. are
established via provincial law. Increasingly, a standard
market value http://de.wikipedia.org/wiki/Marktwert
is used, which is adjusted in different cycles. Some
provinces provide for an annual adjustment in the event
that the property market is particularly volatile, while
others allow long periods to elapse between revaluations.
Municipalities levy the estate tax (Dutch: Onroerend goed
belasting or onroerende zaak belasting (OZB)) in 2 parts:
on the dwellers and on the owner of the house. Tenants of
housing pay only the portion that accrues to the dwellers.
In recent years, increases of over 10% in this taxation in
some municipalities were cause for concern. In 2005 there
was a bill in Parliament that only the owner's part should
be kept, as this is not likely to rise faster than inflation.
Real estate appraisal
Estate in land
Detailed Property Report, instant property taxes
and assessment info on U.S. real properties
Urban Sprawl and the Property Tax (PDF file)
Neutral Property Taxation (PDF file; 188 kB)
The Property Tax as a Tax on Value: Deadweight Loss (PDF file; 259 kB)
The Local Property Tax Literature: 100 Years of Disagreement (PDF file)
Property Tax Section of Taxation World
History of Property Taxes in the United States
Please note the Wikipedia:Legal disclaimer
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