With regard to the new tax on real estate (houses, flats and all other types of dwellings), I propose the following, which must be taken into account unconditionally in the valuation of real estate, because such a law without taking into account what is proposed must be rejected urgently and unconditionally:
The valuation of all real estate should unconditionally and necessarily take into account all the harmful and, above all, negative effects of the environment in which the real estate is located. Specifically: the valuation of the properties in question must take strict account of all the adverse effects of the environment in which the property is situated - noise pollution, exhaust fumes and dust (which are also harmful to health), such as proximity to busy roads, motorways, airports, noisy activities of all kinds, dust - in order to reduce the valuation of the properties in question, also odour and toxic emissions (proximity to rubbish dumps and landfills of all kinds), and the impact of all other harmful effects due to toxic effluents and discharges (the aforementioned landfills, including radioactive waste, individual activities harmful to the environment, such as the chemical industry, farms, etc.).
The assessment of the value of a property must also take into account its age (depreciation rate) and its condition. Any valuation of a property made without taking all of the above into account must be rejected as useless.