Freising 2026 Land Valuation Guidelines: What They Mean—and What They Don't

Who Determines the Standard Land Values and Where Do They Come From

The committee responsible is the Appraisal Committee for Real Estate Values in the Freising District, an independent body of experts. It evaluates all notarized real estate purchase contracts—in Bavaria, notaries are required to submit every purchase contract to the Appraisal Committee. The standard land values are therefore based on actual prices paid, not on asking prices from real estate portals. This makes them the most reliable publicly available source of data on market trends.

In Bavaria, these values are determined on a regular basis as of January 1 of every other year. They are available free of charge via the BORIS Bayern standard land value portal as well as on the district’s website.

The figures for the Freising district in 2026

The current analysis paints a mixed picture:

• Average residential land value: 658 €/m², down 7.5% from 2024
• Of 227 comparable residential areas, the standard values in 142 have fallen, remained stable in 41, and risen in only 44
• The most significant decline occurred in the north and northeast of the district; even the city of Freising itself—traditionally the most expensive municipality in the district—recorded a decline
• Commercial land prices moved in the opposite direction and rose across nearly the entire district

Important context: The reference date of January 1, 2026, reflects purchase contracts from 2024 and 2025—that is, the period following the interest rate hike, when demand had noticeably declined. The standard land values thus reflect the recent past, not the current market situation in the fall of 2026.

The most common misconception: Standard land value is not property value

The standard land value assesses only the land itself. The building, its condition, its features, and its energy efficiency standard are not factored in. For a typical single-family home in Freising, the land value does account for a significant portion of the total value, depending on the location—but it does not account for the entire value. A 7.5% decline in standard land values therefore does not mean that a developed property has lost 7.5% of its value. Whether and to what extent the total value has changed depends on how demand for that type of building has evolved at the same time—and that trend has varied considerably for single-family homes and condominiums in recent years.

Conversely: Two properties with identical standard land values can have completely different values if one has a renovated house on it and the other needs renovation.

What standard land values are actually used for

• Valuation: As a starting point for the land value component in the asset value and income value methods—that is, as one component among several
• Inheritance and gift taxes: The tax office values real estate in cases of inheritance and gifts based, among other things, on standard land values
• Purchase price plausibility check: As a sanity check to determine whether an asking price for an undeveloped parcel of land is realistic

What doesn’t apply in Bavaria: Unlike in most other federal states, standard land values play no role in property tax in Bavaria. In its property tax reform, the Free State opted for a purely area-based model that relies exclusively on land and building area. Bavarian property owners who fear that falling or rising standard land values might affect their property tax can rest assured—that is not the case here.

What the decline specifically means for property owners in Freising

For sellers of undeveloped land, the decline is directly relevant: Prices for building lots have fallen in most areas of the district, and buyers are often just as familiar with the standard land values as sellers. For owners of developed properties, the effect is indirect and significantly weaker—here, the condition, energy efficiency rating, and demand for the specific type of building have a greater impact on the price than the land component. And for heirs, the decline may even be advantageous: Lower standard land values tend to result in a lower tax assessment for inheritance tax purposes.

Conclusion

Standard land values are the most reliable official figure for market trends—but they describe only the land, reflect the past, and are no substitute for an appraisal of the specific property. Those who interpret them correctly have a solid foundation. Those who confuse them with the property’s value are almost always wrong.

As a DEKRA D1-certified real estate appraiser, Bernd Strohmeier of VON POLL IMMOBILIEN in Freising/Erding interprets the standard land values for your specific property—taking into account the building’s condition, energy efficiency rating, and recent comparable sales.
If you’re considering having your property appraised, please feel free to contact us. It’s free and non-binding.