The canton of Lucerne secured political approval for the simplification of the property assessment system in 2019 and implemented it effective January 1, 2022. At the heart of the reform was the extensive replacement of on-site inspections with standardized appraisal procedures. At the same time, the rules governing real estate valuation were incorporated into the tax code, and the former Valuation Act was repealed.
For property owners, appraisers, and municipalities, the findings are significant because the reform resolves a delicate conflict of objectives. Prior to the reform, there were concerns that the new method could lead to higher assessed values and more disputes. According to the impact report now available, the government sees confirmation of the opposite. The savings target of 1.5 million Swiss francs annually has been met, cadastral values have risen only slightly, and the number of objections has dropped noticeably.
Automation Remains the Focus
The Lucerne government does not see any immediate need for action based on the report. This is a clear signal in favor of the digitized process. For the industry, this means, above all, planning certainty with a valuation methodology that does not require comprehensive on-site visits and is based on standardized data models.
The canton’s public land value map also forms part of the technical foundation. Its compilation and publication are part of the LuVal project. According to the canton’s metadata, the calculation of land values is based on a hedonic model that takes micro- and macro-location factors into account. As part of the reform, the appraisal cycle was set at five years.
The next step lies with the Cantonal Council
The impact report is to be submitted to the Cantonal Council in early 2027. However, an immediate change in direction is not expected, as the government states that the parliament can only take note of the document. Consequently, there are currently strong indications that Lucerne will stick with the digital valuation model and continue on its current course in property assessment.
