Land benchmarks for land tax purposes Saarland

The ground benchmark is the average position value of the soil for a majority of land within a demarcated area (soil benchmark zone), which largely correspond according to their land characteristics, in particular by type and degree of usability, and for which essentially the same general value ratios exist. It is related to the square meter of land area of a plot with the shown land characteristics (ground benchmark property). The soil benchmarks shall be determined by the relevant expert committees. In some cases, values have been derived specifically for the purposes of property tax (this applies in particular to areas with special uses in external areas). These derived values are valid only for the determination of property tax values. (Baseline values for property tax purposes as at 1.1.2022).