Polity Atlas

Grundsteuerregelung

Eine jährliche Abgabe auf den unverbesserten Wert des Bodens: Bemessungsgrundlage, unabhängige zweijährliche Bewertung mit öffentlicher Karte, Steuersatzbandbreite, Befreiungen, stufenweise Einführung und Stundung sowie eine Bürgerdividende aus den Einnahmen.

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3131 1. Where the tax replaces other levies, it is phased in over five years, with the old levies reduced as the new rate rises.
3232 2. A household whose land tax exceeds a set share of its income may defer payment. Deferred tax accrues as a charge on the land at the reserve-fund rate and is paid when the land is sold or passes on death.
3333 3. Holders may appeal a valuation within 60 days to the valuation tribunal. The tax is paid on the old value pending the decision, with adjustment afterwards.
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35+## Article 6. Use of revenue
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37+1. Revenue is applied first to the maintenance of public infrastructure whose presence creates land value.
38+2. Of the remainder, at least half is paid out as an equal citizens' dividend to every resident member each year; the rest goes to the general budget.
39+3. The treasury publishes yearly the revenue, the dividend per person and the change in total land value.
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41+## Article 7. Safeguards
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43+1. The rate band in Article 3 may be changed only by the amendment rule.
44+2. The valuation office may not take part in decisions on zoning or permits.
45+3. Changes to permitted uses that raise a site's value by more than a quarter are recorded on the published map with the decision that caused them.
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