Dismissal of the appeal against the revaluation of properties for wealth tax

Facts

The married couple [A.] and [B.] acquired two properties in zone [U.] on July 17, 2017, with joint ownership of one-half each. The purchase price, including inventory, was CHF 1,330,000.--. The property with a single-family house had been valued on May 9, 2014, with a rental value of CHF 30,800.-- and a market value of CHF 879,000.--. The Cantonal Tax Office requested the Land Registry Office to revalue the property based on the paid purchase price, which took place on June 6, 2018, and resulted in a rental value of CHF 30,000.-- and a market value of CHF 1,070,000.--.

The married couple [A.] and [B.] filed an objection with the Cantonal Tax Office against the valuation, which was rejected by the Cantonal Tax Office with a decision of January 8, 2019. The appeal filed against this decision was granted by the Administrative Appeals Commission of the Canton of St. Gallen with a decision of December 3, 2019, and the objection decision as well as the underlying valuation of June 6, 2018, were revoked. Subsequently, the Cantonal Tax Office filed an appeal with the Administrative Court of the Canton of St. Gallen, which granted the appeal with a decision of June 25, 2020, and revoked the appeal decision of the Administrative Appeals Commission.

By filing an appeal in public law matters on August 31, 2020, [A.] and [B.] request the complete and replacement-free revocation of the decision of the Administrative Court of the Canton of St. Gallen of June 25, 2020.

Considerations

The Federal Court has dealt with the appeal in public law matters of August 31, 2020, and examined the legality of the revaluation of the properties for wealth tax. The appellants complained of a violation of their right to be heard and a violation of the principle of equal treatment.

The Federal Court found that the lower court did not violate the appellants' right to be heard, as the appellants had the opportunity to exercise their legal remedies and the Federal Court has the opportunity to deal with the matter directly. The Federal Court also found that the revaluation of the properties for wealth tax was lawful, as the purchase…