Yes, the German Vice President for the International Union for Land Value Taxation, Professor Dirk Loehr, worked hard to build a coalition that resulted in the successful passage of legislation for land value tax in the German province of Baden Wurtenberg. See details here: https://theiu.org/land-value-tax-for-baden-wurtemberg-germany-with-dr-dirk-loehr/
Anyone knows if (old school) property tax were contested elsewhere on the same criteria (we have a similarly outdate law in France)? My gut feeling is that it should be unconstitutional in many countries but it looks like nobody pushed the fight so far.
The issue is not how politically easy or hard it is to do it, but the cost benefit of doing so. It's got ot be harder to separate out the LV from the total poperty value. What does the jurisdiction get for it?
Is it really the case that there is undeveloped land being taxed at its opportunity value that is being left undeveloped because deveoment will raise the property tax a bit more? Or is this just about how undeveloped land is assessed?
>Löhr, who has been tracking the case closely, has been called on to defend the reform’s methodology against hired experts brought in by the plaintiffs. A hearing is expected in autumn 2025.
I assume this is LLM written, from the structure and tone. Depressing.
You could at least skim what you post for things like this. What happened at the hearing?
Unless I've had some sort of traumatic brain injury without realizing it, it is currently 2026. The hearing would have happened about half a year ago. What happened with it?
Well, it is back in the courts, so we will see how that fares. but the plaintiff's arguments feel quite poor in my opinion: "you can't value property" is refuted by the experience of many other countries, including the United States, and by private markets in Germany themselves.
Incredible! I was born in BaWü and had no clue this was going on.
Yes, the German Vice President for the International Union for Land Value Taxation, Professor Dirk Loehr, worked hard to build a coalition that resulted in the successful passage of legislation for land value tax in the German province of Baden Wurtenberg. See details here: https://theiu.org/land-value-tax-for-baden-wurtemberg-germany-with-dr-dirk-loehr/
RAAAAAAAAAAH GEORGISM FOREVER 🔰🔰🔰
> 0.13% of land value, reduced to about 0.091% for residential land.
Am I correct to assume this is a percentage of the total (selling) value, not the rental value?
More or less yes. It’s on the “assessed” value of the land which is based on market evidence of sales prices
Anyone knows if (old school) property tax were contested elsewhere on the same criteria (we have a similarly outdate law in France)? My gut feeling is that it should be unconstitutional in many countries but it looks like nobody pushed the fight so far.
I’m not sure the French context but it’s entirely possible! Hard to justify extreme difference in taxes based on arbitrary valuation
Great to see Baden-Württemberg represented here on the blog.
Almost a year and a half late, but representation nonetheless... we will keep tracking the experience there!
We're really interested to see how this reform impacts the local economy. We're eyeing up similar reforms in Australia.
The issue is not how politically easy or hard it is to do it, but the cost benefit of doing so. It's got ot be harder to separate out the LV from the total poperty value. What does the jurisdiction get for it?
Is it really the case that there is undeveloped land being taxed at its opportunity value that is being left undeveloped because deveoment will raise the property tax a bit more? Or is this just about how undeveloped land is assessed?
the real solution is election by jury, so we can actually make sophisticated policy.
https://www.electionbyjury.org/manifesto
>Löhr, who has been tracking the case closely, has been called on to defend the reform’s methodology against hired experts brought in by the plaintiffs. A hearing is expected in autumn 2025.
I assume this is LLM written, from the structure and tone. Depressing.
You could at least skim what you post for things like this. What happened at the hearing?
Hearing hasn't happened yet as stated in the sentence.
Unless I've had some sort of traumatic brain injury without realizing it, it is currently 2026. The hearing would have happened about half a year ago. What happened with it?
Aha, definitely a typo! My apologies, fixing now
Seems to have been justified by a court? Great news for LVT. One can now see it's effects in the future! That's cool
Well, it is back in the courts, so we will see how that fares. but the plaintiff's arguments feel quite poor in my opinion: "you can't value property" is refuted by the experience of many other countries, including the United States, and by private markets in Germany themselves.
What kind of precedent could be made legally? Across Germany or only local?
It would be an interpretation of the German constitution, so nationally applicable.