Property tax: constitutionality of the new property tax model

After the Federal Constitutional Court ruled on 10.04.2018 that the property tax system was incompatible with the German Basic Law, it was up to the legislator to revise the property tax and valuation law. The result of this reform was a system of different property tax models that have kept taxpayers, advisors and the tax authorities of the federal states equally busy in recent months. Against the background of the decision of the Federal Constitutional Court as the impetus for the property tax reform, the question currently arises in particular as to how to deal with constitutional doubts about the new property tax models in practice. The Nuremberg Fiscal Court recently took a position on the Bavarian property tax model.