Facts
The municipal council of Münchenstein decided on 18 September 2013 to amend the zoning regulations, introducing a land value capture tax for property owners upon rezoning or significantly increased development potential. The Government Council of the Canton of Basel-Landschaft refused to approve these provisions, as it denied the municipality the competence to levy a land value capture tax. The municipality then filed a complaint with the Federal Supreme Court.Considerations
The Federal Supreme Court upheld the municipality's complaint. It stated that while federal law (Art. 5 para. 1 RPG) and the cantonal constitution (§ 116 para. 4 KV/BL) mandate the canton to introduce a land value capture tax, the canton has not yet fulfilled this mandate. As long as the canton does not exercise its competence to levy a land value capture tax, the municipalities can perform this task within their own competence, as it is closely linked to their local planning…