03.08.2023
Was sind besondere objektspezifische Grundstücksmerkmale?
In einer Wertermittlung müssen die individuellen Eigenschaften des Bewertungsobjektes berücksichtigt werden. Hier kommen die sogenannten „besonderen objektspezifischen Grundstücksmerkmale (boG)“ zum Tragen. Mit den „boG“ fließen die Merkmale oder Eigenschaften, durch die sich ein Bewertungsgrundstück von der überwiegenden Zahl anderer Grundstücke unterscheidet, in eine Verkehrswertermittlung ein. Diese Eigenschaften können sowohl positiv als auch negativ sein.
In den für die Verkehrswertermittlung zu berücksichtigenden gesetzlichen Grundlagen ist unter § 8 (3) der Immobilienwertermittlungsverordnung – ImmoWertV festgehalten, dass besondere objektspezifische Grundstücksmerkmale wertbeeinflussende Grundstücksmerkmale sind, die nach Art oder Umfang erheblich von dem auf dem jeweiligen Grundstücksmarkt üblichen abweichen oder erheblich von den zugrunde gelegten Modellen oder Modellansätzen abweichen.
Besondere objektspezifische Grundstücksmerkmale können demnach insbesondere vorliegen bei
- besonderen Ertragsverhältnissen,
- Baumängeln oder Bauschäden,
- baulichen Anlagen, die nicht mehr wirtschaftlich nutzbar sind,
- Bodenverunreinigungen,
- Bodenschätzen sowie
- grundstücksbezogenen Rechte und Belastungen.
Gemäß ImmoWertV werden die besonderen objektspezifischen Grundstücksmerkmale erst, wenn sie nicht anderweitig berücksichtigt worden sind, bei der Ermittlung der Verfahrenswerte insbesondere durch marktübliche Zu- oder Abschläge berücksichtigt.
Admin - 12:48 @ Immobilienbewertung | 29 Kommentare
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