Land value guideline

Standard Land Value - The standard land value is the average market value of land per square meter within a defined standard land value zone, determined by the relevant appraisal committee based on actual purchase prices. It serves as a key benchmark for the valuation of real estate, the calculation of property tax, and the assessment of inheritance and gift taxes.

How is the standard land value determined?

The determination of the standard land value is regulated by Section 196 of the German Building Code (BauGB). The appraisal committees for property values-independent, locally based bodies-systematically analyze the property transactions recorded in their purchase price database. Based on this actual sales data, they derive a representative average value for each standard land value zone. In Bavaria, this determination is made at least every two years, although the appraisal committees in larger cities such as Nuremberg frequently perform annual updates.

Each standard land value zone comprises properties with essentially the same usage and value characteristics. The standard land value refers to a hypothetical, undeveloped reference property with defined characteristics-such as lot depth, floor area ratio, and type of building use. Individual characteristics of a specific property, such as layout, level of development, contaminated sites, or special locational advantages, are not taken into account in the standard land value and must be adjusted separately in an individual appraisal.

The standard land value is neither a market value nor a binding purchase price. It is a statistical indicator that reflects the general market trend in a zone. Nevertheless, it has considerable practical significance: The tax office uses it as the basis for the tax assessment of properties-including for property tax, inheritance and gift tax, as well as for valuation in the context of expropriation proceedings.

Standard Land Values and the BORIS Portal

Since the introduction of the BORIS standard land value information system, standard land values have been freely accessible to citizens, property owners, and prospective buyers. Through the BORIS Portal Bavaria, current and historical standard land values can be viewed online-broken down by municipality, district, and street. The data is presented on an interactive map, where each standard land value zone is shown with its corresponding value in euros per square meter.

In addition to the basic value per square meter, the BORIS dataset also includes information on land use type (residential, commercial, industrial), floor area ratio (FAR), and location quality. This additional information is crucial for comparing different standard land values at all: A standard land value of 600 euros/m² for a property with a FAR of 1.5 conveys a different meaning than the same value for a property with a FAR of 0.8. Appraisers perform the necessary adjustments when evaluating specific properties.

Standard Land Value as the Basis for Inheritance and Gift Tax

When real estate is transferred through inheritance or gift, the tax office uses the standard land value as the basis for calculating the taxable value. The Valuation Act (BewG) mandates this approach. The tax-assessed property value can differ significantly from the actual market value-particularly in locations with strong price growth, the standard land value is often lower than the price achievable on the market. Owners who wish to bequeath or gift a property should take this difference into account in their tax planning.

For a sound real estate valuation, we recommend not viewing the standard land value in isolation, but rather assessing it in the context of the specific property situation. A high standard land value indicates a sought-after location, but by itself says nothing about the achievable sales price of a developed property-for this, supplementary methods such as the comparative value method or the asset value method are required.

Practical Tip for Property Owners in Nuremberg and Franconia

Standard land values in the Nuremberg metropolitan region show a significant spread: While values exceeding 800 euros per square meter are reached in sought-after downtown locations such as Südstadt, St. Johannis, or Gostenhof, standard land values in outlying areas like Kornburg, Worzeldorf, or Katzwang are significantly lower. In the surrounding counties-such as the Nürnberger Land or the Roth district-there are areas that are in some cases considerably more affordable, which makes Nuremberg residential real estate comparatively attractive from an investor’s perspective.

We recommend that owners check the current standard land value via the BORIS portal before planning a sale and compare it with the actual property situation. While the standard land value does not play a direct role in the new property tax calculation based on the Bavarian area model, it remains central to the tax assessment by the tax office in cases of inheritance or gifting. Our network of experts provides guidance on interpreting these values and helps translate the standard land value into a market-driven sales strategy. We also recommend analyzing historical standard land value trends spanning ten to fifteen years to better assess the direction and dynamics of a location.

Frequently Asked Questions

Is the standard land value the same as the market value of a property?

No, the standard land value is a statistical average for an entire zone and refers to a hypothetical reference property with specific characteristics regarding land use, lot depth, and level of development. The market value, on the other hand, takes into account the individual characteristics of a specific property-actual layout, development costs, existing structures, contaminated sites, and other features that influence value. The standard land value can serve as an initial guide, but it does not replace a qualified market value assessment by an expert. Especially for properties that differ significantly from the zone’s reference property, the differences can be substantial.

How often are the standard land values updated in Nuremberg?

The Appraisal Committee of the City of Nuremberg generally determines the standard land values every two years as of January 1, as required by Section 196 of the German Building Code (BauGB). In practice, the Nuremberg Appraisal Committee frequently publishes the updated values annually, as the Nuremberg market provides a sufficient data basis due to high transaction volumes. The currently valid standard land values are available free of charge via the BORIS-Portal Bayern. For tax purposes (inheritance, gifting), the standard land value as of the date of transfer is decisive.

What role does the standard land value play in property tax in Bavaria?

In the Bavarian land area model, which has been in effect since January 1, 2025, the standard land value is not included in the property tax calculation-only the land and building area as well as the property tax assessment rate are considered. Bavaria has thus deliberately distanced itself from the standard land value-based calculation used by other federal states (such as Hesse or Lower Saxony). However, the standard land value remains relevant for tax assessments by the tax office in other contexts, such as inheritance and gift tax or the assessment of real estate transfer tax. Owners should therefore carefully distinguish between the ongoing property tax calculation and the one-time tax assessment of the property.

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