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814.1 GGS CH-SG

Art. 6 Gesetz über die Durchführung der Grundstückschätzung (GGS) - Neubeurteilung

II. Durchführung
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Art. 6 GGS · Neubeurteilung

1. Eine Neubeurteilung der Schätzung erfolgt

a) in der Regel alle zehn Jahre;

b) auf Antrag des Eigentümers;

c) nach einer wesentlichen Veränderung der wertbestimmenden Eigenschaften eines Objektes.

2. Der Eigentümer reicht das Begehren um Neubeurteilung beim zuständigen Grundbuchamt schriftlich ein.

← Art. 5 GGS Gesetz über die Durchführung der Grundstückschätzung (GGS) - Geltungsbereich Art. 7 GGS →

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Gerichtsentscheide zu dieser Bestimmung (8)

II.2.2024.15 · sg (Art. 6 Abs. 1 GGS)
Administrative Appeals Commission Upholds Out-of-Cycle Property Reassessment Due to Market Changes
This provision governs the general rule for reassessment (every ten years), which the court addressed to justify the exception applied in the case.
B.2020.185 · sg (Art. 6 Abs. 1 lit. a GGS)
Appeal Against Revised Property Valuation Following Significant Sale Price Increase
The court upheld the decision based on the finding that an exception to the ten-year reassessment cycle was justified under this provision.
B.2020.185 · sg (Art. 6 Abs. 1 lit. a GGS)
Appeal Regarding Early Property Tax Reassessment Based on Sale Price Deviation
The appeal was dismissed based on the finding that the facts warranted an exception to the ten-year assessment cycle provided for in this article, justifying the new assessment.
B.2019.277 · sg (Art. 6 Abs. 1 lit. a GGS)
Property Sale Price Exceeding Valuation Justifies Reassessment Exception
The appeal was granted because the circumstances (purchase price significantly exceeding the assessed value) justified an exception to the ten-year reassessment cycle stipulated by this provision.
B.2019.277 · sg (Art. 6 Abs. 1 lit. a GGS)
Property Sale Price Justifies Immediate Tax Reassessment Despite Ten-Year Cycle
This provision establishes the ten-year cycle for property reassessment, and its interpretation regarding exceptions was the main ground for allowing the appeal and overturning the previous decision.
B.2015.190 · sg (Art. 6 Abs. 1 lit. a GGS)
Appeal Regarding Property Tax Valuation Based on Comparable Sales Data
Cited by the lower court regarding the justification for deviating from the ten-year reassessment cycle, which the Administrative Court considered in its reasoning upholding the basis for reassessment.
II.2.2011.8 · sg (Art. 6 Abs. 1 lit. a GGS)
Property Reassessment Valuation Dispute
The provision was cited as the ground for determining that the ten-year interval did not preclude an early reassessment, as the appellant's appeal regarding the timing was deemed unfounded based on this rule.
II.2.2011.8 · sg (Art. 6 Abs. 1 lit. a GGS)
Property Reassessment Overriding Ten-Year Interval Due to Purchase Price Disparity
The court partially accepted the appeal because the provision allows for early revaluation outside the ten-year cycle based on significant differences between the estimated value and the market value shown during a transaction.