Die Vorschriften für die Einheitsbewertung zur Berechnung der Grundsteuer für Immobilien in Westdeutschland sind verfassungswidrig. Die seit mehr als 50 Jahren nicht mehr angepassten Einheitswerte für Grundstücke seien „völlig überholt" und führten zu „gravierenden Ungleichbehandlungen" der Immobilienbesitzer, entschied das Bundesverfassungsgericht in seinem Urteil. Der Gesetzgeber muss bis Ende 2019 eine Neureglung schaffen. Die Grundsteuer ist eine bundeseinheitliche Steuer. AEs ist jedoch die Sache der Länder, den sogenannten Einheitswert von Grundstücken zu bestimmen. Dieser Einheitswert besteht aus unterschiedlichen Faktoren wie etwa der Grundstücksart oder dem Alter einer darauf erbaut
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