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SB.2009.00014 • VG ZH SB.2009.00014 KI-generiert

Taxpayers Challenge Property Valuation Based on Aircraft Noise

Geschäftsnummer SB.2009.00014
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The court addressed a dispute over the 2003 and 2004 state and municipal taxes where the taxpayers sought a reduction in the self-rental value (Eigenmietwert) for their property due to aircraft noise, a reduction previously granted by a lower authority. The court sided with the cantonal tax authority, overturning the prior decision, because classifying the property into location class 2, according to the governmental directive on property valuation for self-rental value determination, did not violate the prohibition of arbitrariness or the principle of equality, and the taxpayers were instead directed to the individual assessment process outlined in that directive to prove an unlawfully excessive taxation of their residential property.

Legislator-Regeste

Amtlich

Staats- und Gemeindesteuern 2003 und 2004 | Keine Reduktion des Eigenmietwerts wegen Fluglärms: Die Pflichtigen machten eine Reduktion des Eigenmietwerts wegen Fluglärms geltend, die ihnen von der Rk zugesprochen wurde. Gutheissung der Beschwerde des kant. Steueramts, weil die Einreihung der betreffenden Liegenschaft in die Lageklasse 2 gemäss Weisung des Regierungsrats über die Bewertung von Liegenschaften und die Festsetzung der Eigenmietwerte (Weisung 2003) weder gegen das Willkürverbot noch gegen das Rechtsgleichheitsgebot verstösst. Die Pflichtigen sind für den Nachweis einer gesetzeswidrig überhöhten Besteuerung des Wohneigentums auf die individuelle Schätzung gemäss Weisung 2003 verwiesen. Gutheissung.

Schlagwörter

KI-generiert
Steuerliche Vorschriften / Steuerrecht Katasterschätzung Streitwert staatliche Güter Steuerjustizbehörde verfassungsmässiger Grundsatz

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 8 BV
This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. Since the dispositive is missing, I cannot definitively identify the provisions used in the final orders.
Art. 9 BV
This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. However, based on standard judicial practice where constitutional principles are often the underlying ground for final orders when mentioned in the reasoning concerning the main issue, and given the complexity, I will review the common structure. Since the user explicitly requested to only include provisions explicitly cited in the dispositive (numbered orders), and the provided text only shows the *Rechtsnormen* section, which lists provisions discussed, not necessarily used in the final orders, I must adhere strictly to the instruction: 'Include a provision **only if it is explicitly cited in the dispositive (the numbered orders at the end of the decision)**.' As the dispositive section itself is missing, I cannot definitively identify the provisions used in the final orders.
§ 21 Abs. I lit. b StG
This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. Since the dispositive is missing, I cannot definitively identify the provisions used in the final orders.
§ 21 Abs. II StG
This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. Since the dispositive is missing, I cannot definitively identify the provisions used in the final orders.
§ 39 StG
This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. Since the dispositive is missing, I cannot definitively identify the provisions used in the final orders.
KI-generiert
SB.2005.00041
Taxpayers v. Cantonal Tax Office: Noise Impact on Property Valuation
SB.2008.00040
Condominium Noise Reassessment Challenge

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 9 BV

This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. However, based on standard judicial practice where constitutional principles are often the underlying ground for final orders when mentioned in the reasoning concerning the main issue, and given the complexity, I will review the common structure. Since the user explicitly requested to only include provisions explicitly cited in the dispositive (numbered orders), and the provided text only shows the *Rechtsnormen* section, which lists provisions discussed, not necessarily used in the final orders, I must adhere strictly to the instruction: 'Include a provision **only if it is explicitly cited in the dispositive (the numbered orders at the end of the decision)**.' As the dispositive section itself is missing, I cannot definitively identify the provisions used in the final orders.

Art. 8 BV

This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. Since the dispositive is missing, I cannot definitively identify the provisions used in the final orders.

§ 21 Abs. I lit. b StG

This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. Since the dispositive is missing, I cannot definitively identify the provisions used in the final orders.

§ 21 Abs. II StG

This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. Since the dispositive is missing, I cannot definitively identify the provisions used in the final orders.

§ 39 StG

This article is cited in the reasoning context describing the legal grounds that were considered, although it is not explicitly listed in the dispositive. Since the dispositive is missing, I cannot definitively identify the provisions used in the final orders.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2009.00014

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--- · --- · --- · Geschäftsnummer: · SB.2009.00014 · Entscheidart und -datum: · Endentscheid vom 26.08.2009 · Spruchkörper: · 2. Abteilung/2. Kammer · Weiterzug: · Das Bundesgericht hat eine Beschwerde in öffentlich-rechtlichen Angelegenheiten gegen diesen Entscheid am 08.04.2010 abgewiesen. · Rechtsgebiet: · Steuerrecht · Betreff: · Staats- und Gemeindesteuern 2003 und 2004 · Keine Reduktion des Eigenmietwerts wegen Fluglärms: Die Pflichtigen machten eine Reduktion des Eigenmietwerts wegen Fluglärms geltend, die ihnen von der Rk zugesprochen wurde.

Gutheissung der Beschwerde des kant. Steueramts, weil die Einreihung der betreffenden Liegenschaft in die Lageklasse 2 gemäss Weisung des Regierungsrats über die Bewertung von Liegenschaften und die Festsetzung der Eigenmietwerte (Weisung 2003) weder gegen das Willkürverbot noch gegen das Rechtsgleichheitsgebot verstösst. Die Pflichtigen sind für den Nachweis einer gesetzeswidrig überhöhten Besteuerung des Wohneigentums auf die individuelle Schätzung gemäss Weisung 2003 verwiesen. Gutheissung. · --- · Stichworte: · BEWERTUNG BEWERTUNGSGRUNDLAGEN BEWERTUNGSMETHODE BEWERTUNGSVERFAHREN EIGENMIETWERT FLUGLÄRM FORMELWERTE GLEICHBEHANDLUNGSGEBOT LAGEKLASSEN LAGEKLASSENMETHODE LIEGENSCHAFT LIEGENSCHAFTENBEWERTUNG RECHTSGLEICHHEITSGEBOT REDUKTION RÜCKWEISUNG RÜCKWEISUNGSENTSCHEID STAATSSTEUER WEISUNG 2003 WILLKÜRVERBOT · Rechtsnormen:

· Art. 8 BV Art. 9 BV § 21 Abs. I lit. b StG § 21 Abs. II StG § 39 StG · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3