Official revaluation Canton of Bern
There are different deadlines for objections
In accordance with the instructions on appeals enclosed with the opening, an objection to the increase in the AW must be submitted to the Official Valuation Division within 30 days of opening. There is little time left for the openings at the end of July. The next opportunity for an appeal against the new AW will only be possible with a new valuation.
The situation is different for the increase in imputed rental values. If an objection to this increase is considered, this will only be possible with the regular tax assessment 2020.
Considerations when considering objections against the official value
The AW and the imputed rental value of a property should be aligned with the market value and the market rental value of comparable properties in the same area within a generously defined range. In extreme cases, an AW is thus justified at almost the market value, i.e. if the property could be sold at a price above the new AW, the chances of an objection being upheld are diminished.
The following considerations help to weigh up the success of an objection:
- The property was recently purchased or built at a price below the new AW. (In case of low prices among family members, purchase prices to third parties are decisive).
- In the neighbourhood, similar properties (size, age, construction quality) have been put up for sale or sold at a significantly lower price.
- Errors in the evaluation standards
It should be noted that the objection must be accompanied by appropriate evidence. Likewise, in the case of real estate in joint ownership (e.g. communities of heirs, simple partnerships), the signatures of all owners involved are required.
Examination of the valuation standards
At most, alterations were made which would lead to a lower AW, or the protocol drawn up by the appraiser at that time does not reflect the current situation. To check this information, you need the recording log and the object log "E". Both can be obtained from the municipal administration of the place where the property is located. These two documents are also necessary for any objection against the imputed rental value that may be considered, which would have to be made with the ordinary assessment. How the valuation standards for the AW or the imputed rental value can be checked is explained in the "Notes on the tax valuation system for land and property" starting on page 12.
Explanations on the evaluation system https://www.fin.be.ch/dam/documents/FIN/SV/de/Wegleitungen/Aktuelles_Steuerjahr/wl_erl-amtliche-bewertung_de.pdf. Information from the tax administration https://www.sv.fin.be.ch/sv_fin/de/index/navi/index/steuersituationen/kauf-verkauf_liegenschaft/amtlicher_wert/allgemeine-neubewertung20.html
