Property Tax: Two New Constitutional Complaints Have Been Officially Filed

There has been an important new development regarding the constitutional complaint against the property tax in Baden-Württemberg: Two additional cases are now officially pending before the Federal Constitutional Court.

Two more cases have been filed in addition to the constitutional complaints already pending regarding the property tax. This time, the issue concerns the property tax model in Baden-Württemberg.

Constitutional Complaint Regarding Property Tax in Baden-Württemberg: Here Are the Case Numbers

The new case numbers are official:

• 1 BvR 1977/26
• 1 BvR 2005/26

The two constitutional complaints regarding property tax from Baden-Württemberg are listed under case numbers 1 BvR 1977/26 and 1 BvR 2005/26. This means that affected property owners can now specifically cite these two additional cases before the Federal Constitutional Court.

Property tax has long since been implemented in Karlsruhe

A constitutional complaint against the so-called federal model of property tax has been pending since early 2026.

• We’ve covered this in detail here at PepperPapers: Constitutional Complaint Regarding Property Tax: New Test Cases Underway
• This case concerns the lead plaintiffs, who, according to the Federal Fiscal Court, did not give up and took their case to the Federal Constitutional Court.

Now these two cases from Baden-Württemberg have been added.

As a result, the property tax is now being challenged on several grounds under constitutional law.

What are the new constitutional complaints about?

The starting point is the two BFH model cases, II R 26/24 and II R 27/24, concerning the Baden-Württemberg State Property Tax Act.

• The Federal Fiscal Court ruled that Baden-Württemberg’s property tax model is constitutional.
• However, the plaintiffs and the supporting coalition of organizations are not satisfied with this outcome.
• The Baden-Württemberg Taxpayers’ Association, Haus & Grund Baden, Haus & Grund Württemberg, and the Baden-Württemberg Homeowners’ Association therefore support the appeal to the Federal Constitutional Court.

It is now clear: The constitutional complaints are officially pending there.

These are the new case numbers

The Federal Constitutional Court conducts both proceedings as follows:

• 1 BvR 1977/26 and
• 1 BvR 2005/26

This is important news for affected homeowners. This is because as long as a constitutional complaint has merely been announced, there is still no specific case number.

Now the two proceedings can be clearly identified and cited in separate ongoing property tax proceedings.

What are the plaintiffs criticizing?

The focus is on the Baden-Württemberg land value model. Property tax there is primarily based on:

• the land area
• and the standard land value.

The specific characteristics of a property may not be taken into account in this process.

The Taxpayers’ Association cites, for example, garden areas that cannot actually be built on but are nevertheless included in the assessment.

• While owners can prove a lower actual value by means of an appraisal,
• The associations see a problem here as well: The deviation must be more than 30 percent, and the owner is initially responsible for the cost of the appraisal.

It is now up to the Constitutional Court in Karlsruhe to determine whether these regulations are consistent with the Basic Law.

Important: PepperPapers has already updated the property tax templates

For our PepperPapers customers, this development means something very specific:

• We have already updated our property tax template documents to include the two new constitutional complaints.
• The current versions now also include:
• 1 BvR 1977/26 and 1 BvR 2005/26.
• This will allow you to refer to the current status of the model proceedings and constitutional complaints in any new correspondence you receive from the tax office, your municipality, or a court.

Is your appeal, objection, or court proceeding already underway? If so, you can use our template, “Property Tax Model Proceedings—Suspended Proceedings,” to cite the current model proceedings and constitutional complaints and request that your case be suspended.

👉 Property Tax Test Cases – Proceedings Suspended

You can find all other current legal documents related to property tax in our Property Tax Category at PepperPapers.

Have you used an older PepperPapers template before?

In that case, one point is particularly important:

• The legal document you have been using will not become invalid as a result of the new case numbers.
• An objection, appeal, or petition that has already been filed does not lose its validity simply because additional test cases or constitutional complaints are filed later.

PepperPapers keeps the templates up to date on an ongoing basis anyway.

• This means:
• Anyone who uses a template today will automatically receive the currently available model procedures and case numbers.
• That way, you won’t have to do your own research to find out which new procedures have been added.

Why the New Constitutional Complaints Are So Important

The Federal Fiscal Court has since ruled on various property tax models. However, this does not mean that the constitutional debate is over.

On the contrary.

• An increasing number of cases are now reaching the court that makes the final decision on fundamental rights and the constitutionality of statutory provisions:
• The Federal Constitutional Court.
• For property owners, this means that:
• Keep options open, monitor new developments, and refer to current model cases.

Conclusion: Two More Property Tax Cases in Karlsruhe

The new case numbers 1 BvR 1977/26 and 1 BvR 2005/26 are more than just a formality. They show:

• The dispute over property tax continues.
• In addition to the constitutional complaints already pending, two more cases have now been filed against Baden-Württemberg’s property tax model.

And, of course, the same applies to PepperPapers:

• Our legal documents on property tax continue to evolve in line with case law.
• The previous templates remain valid. The current versions also include the latest sample procedures and case numbers.

The final word on property tax is far from being said.