Facts
[A.A.] and [B.A.] are the owners of a property in [U.] with an area of 1'202 m2, which is built with a single-family house, a garage and a carport. The property was valued on 16 September 2020 with a rental value of CHF 25'920.- and a market value of CHF 1'400'000.-. After a subdivision of 802 m2, the reduced property was revalued on 1 September 2021, with the rental value remaining unchanged, but the market value being set at CHF 1'250'000.-. The appellants filed an objection against this new valuation, which was rejected by the Tax Office, the Administrative Appeals Commission and the Administrative Court of the Canton of St. Gallen.Considerations
The Federal Court dismisses the appeal of the appellants against the decision of the Administrative Court. It considers the determination of the market value at CHF 1'250'000.- as lawful:- Calculation of the new value and current value of the residential building: The lower court correctly determined the new value of the residential building at CHF 660'000.- and a reduction in value of 34%. The appellants were unable to demonstrate any arbitrariness in the determination of the current value of CHF 435'000.-.
- Determination of the land value: The land value of CHF 750/m2 or a total of CHF 901'000.- set by the lower court is not arbitrary,…