The green and black cabinet paved the way for a separate rate of assessment for the taxation of building land.
Finance Minister Danyal Bayaz (Greens) said on Wednesday in Stuttgart that the property tax C gives municipalities an effective and flexible instrument with which they can create more living space.
“This creates an incentive to build fallow land that is extremely valuable for residential purposes.
Stuttgart - In this way, further use of space in the outdoor area could be avoided. ”The draft law is now to be introduced to the state parliament.
From 2025, a municipality can then decide for itself whether to levy property tax C.
In that year, the reform of the property tax comes into force.
The taxpayers' association had already heavily criticized the planned taxation of building land in advance.
This property tax is not in line with fairer taxation, said the head of the association, Zenon Bilaniuk.
"Because regardless of the income situation or personal circumstances, owners of undeveloped land are confronted with an extreme increase in property tax."
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The law reforming the property tax, which is in criticism, relies on a so-called modified land value model.
It stipulates that the land area and the so-called standard land value should be the basis for the future calculation of the tax.
However, owners of residential buildings should be burdened less in proportion.
The federal government passed a new property tax law at the end of 2019.
In addition to the land area and standard land value, the type of property, net rent, building area and building age are also included in the federal model.
The federal states can deviate from the federal model if they pass their own laws.
The municipalities in the state receive 1.8 billion euros annually from the tax.
In the course of the property tax reform, 5.6 million properties now have to be revalued in the south-west.
dpa