Model

Bavaria

Hamburg

Hesse/Lower Saxony

Federal Model (Used by 11 States)

Baden-Wuerttemberg

Content

Land + Buildings

Land

Characteristics

Space-only model (SOM)

Space model with rough location adjustment

Space model with location adjustment

Model, oriented to market value assessment

Land value tax (LVT)

Tax Burden Mainly on

Building/space

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Land/value