Since January 1, 2025, a new property valuation is in effect in the canton of Aargau. The basis is a modernized evaluation model that aligns with current purchase and rental prices. This ensures compliance with legal requirements and guarantees fairer taxation.
The adjustment is being made following an administrative court ruling from 2020. This ruling required a revision of the imputed rental value taxation, as the previous values no longer met the legal requirements. The new imputed rental value is set at 62% of the market rent in order to meet the federally required minimum threshold of 60%. Additionally, the wealth tax values, which have not been adjusted since 1998, have been aligned with current market values.
Another key element of the reform is the introduction of a five-year revaluation cycle to regularly adjust the values to market developments. The new digital evaluation process enables more precise and efficient calculations, which generally eliminates the need for official inspections.
Property owners in the canton of Aargau will receive a new decision for the first time in September 2025, which will be relevant for the 2025 tax declaration. In many cases, the revaluation will lead to higher tax bills. At the same time, the 2025 tax law revision includes targeted relief measures, which will be voted on May 18, 2025.
