Bodenwertermittlung mit statistischen Methoden

Translated title of the contribution: Land value appraisal using statistical methods

Jens Kolbe, Rainer Schulz, Martin Wersing* (Corresponding Author), Axel Werwatz

*Corresponding author for this work

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The taxation of property based on market values requires frequent appraisals for a large number of properties. In light of the recent property tax reform discussion in Germany, it has been argued that a value-based tax therefore cannot be implemented at a reasonable cost. In several other countries, however, mass appraisal systems based on statistical methods are used for property tax assessments. In this paper, we show how this could in principle be done in Germany, using transactions data that local surveyor commissions are obliged to collect by law. We discuss the regression techniques for estimating land values from such data and illustrate them by applying them to data from Berlin, Germany. We find that the methods are capable of producing land value estimates that match up well with expert based assessments.
Translated title of the contributionLand value appraisal using statistical methods
Original languageGerman
Pages (from-to)131-154
Number of pages24
JournalZeitschrift für Immobilienökonomie
Issue number1-2
Early online date18 Oct 2019
Publication statusPublished - Nov 2019


  • Land value
  • Mass appraisal
  • Nonparametric regression
  • Semiparametric regression

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