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{"sheet":"EingabeMaske","index":0,"n_rows":36,"n_cols":13,"rows_kept":36,"cut":false,"hidden":false,"merged":[[25,9,25,11],[27,9,27,11],[30,9,30,12],[31,9,31,11],[35,0,35,4],[35,8,35,12],[26,0,26,2],[25,0,25,2],[26,9,26,10],[3,0,3,4],[12,10,12,12],[11,1,11,3],[4,0,4,4],[5,0,5,4],[8,0,8,3],[12,1,13,3],[12,0,13,0],[14,9,14,11],[20,1,20,2],[23,9,23,11],[24,9,24,11],[15,9,15,11],[16,9,16,11],[18,9,18,11],[20,9,20,11],[21,9,21,11],[19,0,19,2],[19,9,19,11],[22,5,22,7],[17,9,17,10]]}
[null,null,null,"EFH-Rechner, Version 3.1 - 2023",null,null,null,null,null,null,null,null,{"$f":"D1","v":"EFH-Rechner, Version 3.1 - 2023"}]
[]
[]
["Vergleichswertberechnung für Einfamilienwohnhäuser mittels Vergleichswertfaktoren des Landesgrundstücksmarktberichtes 2023"]
["gem. § 182 Abs.2 BewG i. V. m. § 183 BewG. ",null,"Carport"]
[]
["Bitte Hinweise in den Kommentarfeldern in Spalte \"E\" beachten.",null,null,null,null,null,null,null,null,"keine Angabe"]
["Eingabefelder blau","Berechnungsfelder rot"]
[]
["Angaben zum Wertermittlungsobjekt",null,null,null,null,null,null,null,null,"Angaben zum Richtwertobjekt"]
[]
["Adresse und Ort:","Musterstraße 13, 00000 Musterstadt"]
["Gemeinde / Gemarkung / Landkreis bzw. Stadt:"," /  / ",null,null,null,null,null,null,null,"Gemeinde / Gemarkung / Landkreis bzw. Stadt:",{"$f":"B13","v":" /  / "},null,"Bobenheim-Roxheim - Roxheim"]
[null,null,null,null,null,null,null,"1960-01-01",null,"Marktsegment",null,null,{"$f":"ROUND(VLOOKUP(EingabeMaske!B13,'Vergleichsfaktoren 2023 (2)'!A8:I3024,6,FALSE),0)","v":0}]
[null,null,null,null,null,null,null,null,null,"Stichtag:",null,null,"2022-01-01"]
["Wertermittlungsstichtag (WST):",null,null,"2023-01-01",null,null,null,{"$f":"IF(D16>TODAY(),\"plausibel ?\",IF(D16<H14,\"plausibel ?\",\" \"))","v":" "},{"$f":"(YEAR(D16)+1)","v":2024},"Index nach Marktsegment 01.01.2022 (2010 = 100):",null,null,{"$f":"'Indizes 2023 Schätzung 2024'!Y18","v":{"$error":"#N/A"}}]
["Index nach Marktsegment (2010 = 100)",null,{"$f":"IF(D16>TODAY(),\"Datum liegt in der Zukunft\",\"\")","v":""},{"$f":"'Indizes 2023 Schätzung 2024'!W18","v":{"$error":"#N/A"}},null,null,null,null,null,"Vergleichsfaktor (Haustyp freistehend)",null,null,{"$f":"ROUND(VLOOKUP(EingabeMaske!B13,'Vergleichsfaktoren 2023 (2)'!A8:I3024,8,FALSE),0)","v":0}]
["Haustyp",null,null,"freistehend / DHH / REH",null,null,null,null,null,{"$f":"IF('Vergleichsdaten 2023'!J37=1,\"Vergleichsfaktor (\"&M17&\" €/m² x 1,00)\", \"Vergeichsfaktor (Haustyp \"&D18\n&\") [(\"&M17&\" €/m² x \"&'Vergleichsdaten 2023'!J37&\") x \"&'Vergleichsdaten 2023'!I38&\" / \"&'Vergleichsdaten 2023'!B12& \"]\")","v":"Vergleichsfaktor (0 €/m² x 1,00)"},null,null,{"$f":"M17*'Vergleichsdaten 2023'!J37*'Vergleichsdaten 2023'!I38/'Vergleichsdaten 2023'!B12","v":{"$error":"#NUM!"}}]
["gesamte Grundstücksgröße (gGG):",null,null,500,null,null,null,{"$f":"IF(D19<0.0000001,\"plausibel ?\",IF(D19>3000,\"plausibel ?\",\" \"))","v":" "},null,"Grundstücksgröße (GG):",null,null,{"$f":"'Vergleichsdaten 2023'!B11","v":500}]
["Fall 3: Eine Aufteilung in selbstständig verwertbare und baulich nutzbare Teilflächen ist nicht möglich. Die mittlere Tiefe des Grundstücks liegt unter 40 m. Eintrag auf 0 setzen.",null,null,0,null,null,null,{"$f":"LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!N2:N4)","v":""},null,"bebaute Grundstücksteilfläche bei möglicher separater Verwertbarkeit",null,null,"keine Angabe"]
["Gebäudestandardstufe (GST): \ngemäß Erklärung, hilfsweise Schätzung","siehe Berechnungshilfe Blatt \"GebStandard\" ",null,{"$f":"GebStandard!I25","v":3},null,null,null,null,null,"Gebäudestandardstufe (GST):",null,null,{"$f":"'Vergleichsdaten 2023'!B6","v":3}]
["Wohnfläche (WF):",null,null,145,null,null,null,null,null,"Wohnfläche (WF):",null,null,{"$f":"'Vergleichsdaten 2023'!B3","v":145}]
["Baujahr (BJ):",null,null,1995,null,{"$f":"IF(D23>=1960,\"\",IF((D23<1960)*(RND!F34<>\"ja\"),\"Das tatsächliche Baujahr liegt vor 1960. Dies erfordert eine Prüfung, ob durch Modernisierungsmaßnahmen der letzten 10 Jahre das Baujahr fiktiv mindestens auf das Jahr 1960 verjüngt wird (siehe Tabelle RND).\",IF((D23<1960)*(RND!F34=\"ja\"),IF(RND!F33<1960,\"Das fiktive Baujahr liegt unter 1960. Das Objekt ist im Sachwertverfahren zu bewerten!\",\"\"))))","v":""},null,null,null,"Baujahr (BJ):",null,null,{"$f":"J7","v":"keine Angabe"}]
["Gesamtnutzungsdauer (GND):",null,null,80,null,null,null,null,null,"Gesamtnutzungsdauer (GND):",null,null,{"$f":"'Vergleichsdaten 2023'!B7","v":80}]
["Restnutzungsdauer (RND):",null,null,{"$f":"ROUND(IF((RND!F34=\"nein\")*(D24-(YEAR(D16)-D23)>= D24*30%),D24-(YEAR(D16)-D23),IF((RND!F34=\"ja\")*(RND!F31>=D24*30%),RND!F31,D24*30%)),0)","v":52},null,null,null,{"$f":"IF(OR(D25<=15,D25=D24),\"plausibel ?\",\" \")","v":" "},null,"Restnutzungsdauer (RND):",null,null,{"$f":"'Vergleichsdaten 2023'!B8","v":65}]
["Bodenrichtwert (BRW) 01.01.2022\ngemäß Liegenschaftskarte/Geodatenserver RP\n(Auf ältere Stichtage erfolgt programmgesteuert eine Umrechnung mittels eines Indexes.)",null,null,300,null,null,null,{"$f":"IF(D26<5,\"plausibel ?\",IF(D26>1000,\"plausibel ?\",\" \"))","v":" "},null,"Bodenrichtwert (BRW),\nmaßgeblich ist der BRW zum 01.01.2022\ngemäß Liegenschaftskarte/Geodatenserver RP",null,null,{"$f":"'Berechnung und Ergebnis'!F31","v":0}]
["falls im Bodenrichtwert enthalten: Angabe der Grundstücksgröße des Bodenrichtwerts",null,null,500,null,null,null,null,null,{"$f":"IF('Vergleichsdaten 2023'!J37=1,\"Sachwertfaktor\",\"Sachwertfaktor (Sachwertfaktor bei Haustyp freistehend = \"&'Vergleichsdaten 2023'!B12&\")\")","v":"Sachwertfaktor"},null,null,{"$f":"'Vergleichsdaten 2023'!I38","v":{"$error":"#NUM!"}}]
["Außen- und Nebenanlagen (Zeitwert): \nmindestens Erschließung",null,null,{"$f":"ROUND('Berechnung und Ergebnis'!F92*'Berechnung und Ergebnis'!F99/'Berechnung und Ergebnis'!F100*EingabeMaske!D22*4%,-2)","v":{"$error":"#NUM!"}},null,null,null,{"$f":"IF(D28<0,\"plausibel ?\",IF(D28>100000,\"plausibel ?\",\" \"))","v":{"$error":"#NUM!"}},null,"Außen- und Nebenanlagen (Zeitwert):",null,null,0]
["Nebengebäude",null,"Sonstiges (freie Eingabe)",0,null,null,null,null,null,"Nebengebäude",null,null,0]
[]
["Umrechnungskoeffizient aufgrund der Berücksichtigung von Einliegerwohnungen",null,null,null,null,null,null,null,null,"Umrechnungskoeffizient aufgrund der Berücksichtigung von Einliegerwohnungen"]
["FELW:",null,null,1,null,null,null,null,null,"FELW:",null,null,1]
[]
[]
[]
["     Quelle: Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz gem. Landesgrundstückmarkbericht 2023",null,null,null,null,null,null,null,{"$f":"A36","v":"     Quelle: Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz gem. Landesgrundstückmarkbericht 2023"}]

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[null,null,null,null,null,{"$f":"EingabeMaske!D1","v":"EFH-Rechner, Version 3.1 - 2023"}]
[]
["Vergleichswertberechnung für Ein-/Zweifamilienwohnhäuser mittels Vergleichswertfaktoren des Landesgrundstücksmarktberichtes 2023"]
["gem. § 182 Abs.2 BewG i. V. m. § 183 BewG. "]
[]
["Bezeichnung des Wertermittlungsobjekts\nder Bewertung nach § 183 BewG",{"$f":"EingabeMaske!B12","v":"Musterstraße 13, 00000 Musterstadt"}]
[]
["Angaben zum Wertermittlungsobjekt (WO)"]
[]
["Wertermittlungsstichtag (WST):",null,null,{"$f":"EingabeMaske!H16","v":" "},null,{"$f":"EingabeMaske!D16","v":"2023-01-01"}]
["gesamte Grundstücksgröße (gGG):",null,null,{"$f":"EingabeMaske!H19","v":" "},null,{"$f":"ROUND(EingabeMaske!D19,0)","v":500}]
["bei Aufteilung des Grundstücks in Bewertungsteilflächen: Grundstücksteilfläche (überbaute Fläche zzgl. Umgriffsfläche):",null,null,null,null,{"$f":"LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!C2:C4)","v":0}]
["Gebäudestandardstufe (GST): ","(gemäß Erklärung, hilfsweise Schätzung)",null,null,null,{"$f":"ROUND(EingabeMaske!D21,2)","v":3}]
["Wohnfläche (WF):",null,null,null,null,{"$f":"ROUND(EingabeMaske!D22,0)","v":145}]
["Baujahr (BJ):",null,null,null,null,{"$f":"EingabeMaske!D23","v":1995}]
["Gesamtnutzungsdauer (GND):","(austattungsbezogene GND gemäß der Sachwertrichtlinie)",null,null,null,{"$f":"ROUND(EingabeMaske!D24,0)","v":80}]
["Restnutzungsdauer (RND):",{"$f":"IF(F17>ROUND(0.3*F16,0),\"\",\"(in Anlehnung an § 185 Abs. 3 BewG: mind. 30% der GND)\")","v":""},null,null,null,{"$f":"ROUND(EingabeMaske!D25,0)","v":52}]
["Bodenrichtwert (BRW) 01.01.2022:","(auf abweichende Stichtage erfolgt programmgesteuert eine Umrechnung mittels Indizes)",null,null,null,{"$f":"ROUND(EingabeMaske!D26,0)","v":300}]
["Grundstücksgröße des Bodenrichtwerts:",null,null,null,null,{"$f":"ROUND(EingabeMaske!D27,0)","v":500}]
["Außen und Nebenanlagen (Zeitwert):","(mind. Erschließung; pauschal werden 4% des Gebäudewerts angesetzt)",null,null,null,{"$f":"EingabeMaske!D28","v":{"$error":"#NUM!"}}]
["Nebengebäude:",null,null,null,null,{"$f":"EingabeMaske!D29","v":0}]
["Bodenwertanteil (BWA) je m² Wohnfläche:",{"$f":"\"[ \"&ROUND(IF(F12>0,F12,F11),2)&\" m² x \"&F18&\" €/m² (ohne Größenanpassung) / \"&F14&\" m² ]\"","v":"[ 500 m² x 300 €/m² (ohne Größenanpassung) / 145 m² ]"},null,null,null,{"$f":"ROUND(IF(F12>0,F18*F12/F14,F18*F11/F14),2)","v":1034.48}]
[]
["Angaben zum Richtwertgrundstück (RWG)",null,null,null,null," "]
[null,null,null,null,null," "]
["Grundstücksgröße (GG):",null,null,null,null,{"$f":"EingabeMaske!M19","v":500}]
["Gebäudestandardstufe (GST):",null,null,null,null,{"$f":"EingabeMaske!M21","v":3}]
["Wohnfläche (WF):",null,null,null,null,{"$f":"EingabeMaske!M22","v":145}]
["Gesamtnutzungsdauer (GND):",null,null,null,null,{"$f":"EingabeMaske!M24","v":80}]
["Restnutzungsdauer (RND):",null,null,null,null,{"$f":"EingabeMaske!M25","v":65}]
["Bodenwertniveau (BWN):",null,null,null,null,{"$f":"ROUND(VLOOKUP(EingabeMaske!B13,'Vergleichsfaktoren 2023 (2)'!A8:I3024,7,FALSE),2)","v":0}]
["Vergleichsfaktor [Richtwert (RW)]: (je m² Wohnfläche)",{"$f":"IF('Vergleichsdaten 2023'!J37=1,\"\", \"[(\"&EingabeMaske!M17&\" €/m² x \"&'Vergleichsdaten 2023'!J37&\") x \"&'Vergleichsdaten 2023'!I38&\" / \"&'Vergleichsdaten 2023'!B12&\"]\")","v":""},null,null,null,{"$f":"EingabeMaske!M18","v":{"$error":"#NUM!"}}]
["Sachwertfaktor des Richtwertgrundstücks:",{"$f":"IF('Vergleichsdaten 2023'!J37=1,\"\",\"(Sachwertfaktor bei Haustyp freistehend = \"&'Vergleichsdaten 2023'!B12&\" )\")","v":""},null,null,null,{"$f":"'Vergleichsdaten 2023'!I38","v":{"$error":"#NUM!"}}]
[]
["Bodenwertanteil (BWA): (je m² Wohnfläche)",null,null," ",null,{"$f":"ROUND(F31*'Vergleichsdaten 2023'!B11/'Vergleichsdaten 2023'!B3,2)","v":0}]
[]
["Die vorliegenden Vergleichsfaktoren wurden vom oberen Gutachterausschuss für jede Gemarkung abgeleitet und beziehen sich auf die Merkmale für ein sog. Richtwertgrundstück.\nUm die Vergleichsfaktoren (im Weiteren als Richtwert bezeichnet) an das konkrete Wertermittlungsobjekt anzupassen, werden die seitens des OGA empfohlenen Anpassungsfaktoren und Umrechnungskoeffizienten zur Schätzung der Zu- und Abschläge angewandt. Diese wurden zum Teil vom OGA selbst abgeleitet bzw. der einschlägigen Literatur entnommen und entsprechend dem Bewertungsgesetz seitens des Landesamt für Steuern angepasst."]
["Berechnung des Vergleichswertes"]
["1. Berücksichtigung des Bodenwertanteils des Wertermittlungsobjekts (RW1)"]
["Bodenwertanteil des Wertermittlungsobjekts pro m² Wf"]
["Bodenwert pro m²",null,null,null,null,{"$f":"F18","v":300}]
["Grundstücksgröße",null,null,null,"x",{"$f":"IF(F12>0,F12,F11)","v":500}]
["Anpassung an die Grundstücksgröße",{"$f":"IF(EingabeMaske!D27=0,\"\",\"[ UK WO bei \"&F42&\" m²: \"&ROUND(LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!E2:E4),2)&\" / UK BRW bei \" &F19&\" m²: \"&ROUND(LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!F2:F4),2)&\" ]\")","v":"[ UK WO bei 500 m²: 1 / UK BRW bei 500 m²: 1 ]"},null,null,"x",{"$f":"ROUND(LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!G2:G4),2)","v":1}]
["Wohnfläche",null,null,null," /",{"$f":"EingabeMaske!D22","v":145}]
["Bodenwertanteil des Wertermittlungsobjekts pro m² Wf (ggf. nach Grundstücksgröße angepasst)",null,null,null,"=",{"$f":"ROUND(F41*F42*F43/F44,2)","v":1034.48}]
["(Die Umrechnungskoeffizienten zur Grundstücksgrößenanpassung wurden anhand der vom OGA zur Verfügung gestellten Formel ermittelt und können geringfügig von der veröffentlichen Tabelle im LGMB 2019 abweichen.)"]
["Ermittlung des Richtwertes mit dem Bodenwertanteil des Wertermittlungsobjekts"]
["Ausgangswert ist hier der Vergleichsfaktor (RW) des RWG. Dessen Bodenwertanteil wird ersetzt durch den Bodenwertanteil des individuellen Wertermittlungsobjektes."]
["Richtwert pro m² Wf",null,null,null,null,{"$f":"F32","v":{"$error":"#NUM!"}}]
["Sachwertfaktor",null,null,null," /",{"$f":"F33","v":{"$error":"#NUM!"}}]
["Richtwert ohne Marktanpassung",null,null,null,"=",{"$f":"ROUND(F49/F50,2)","v":{"$error":"#NUM!"}}]
["Bodenwertanteil des Wertermittlungsobjekts pro m² Wf",null,null,null,"+",{"$f":"F45","v":1034.48}]
["Bodenwertanteil des Richtwertobjekts",null,null,null," -",{"$f":"F35","v":0}]
["Anfangswert (RW0):",null,null,null,"=",{"$f":"ROUND(F51+F52-F53,2)","v":{"$error":"#NUM!"}}]
[]
[]
["Sachwertfaktor [SWF(WO)]:",null,null,null,"x",{"$f":"'Vergleichsdaten 2023'!B38","v":{"$error":"#NUM!"}}]
[]
["Zwischenergebnis (RW1):",null,null,null,"=",{"$f":"ROUND(F57*F54,2)","v":{"$error":"#NUM!"}}]
[]
[]
["2. Anpassung an den Gebäudestandard (RW2)"]
["Herauslösen des Gebäudewertanteils aus (RW1)",null,null,null,null,{"$f":"F59","v":{"$error":"#NUM!"}}]
["Zwischenergebnis [RW1(BW)]:",{"$f":"\"[ \"&F52&\" €/m² x \"&F57&\" ]\"","v":{"$error":"#NUM!"}},null,null,"-",{"$f":"ROUND(F45*F57,2)","v":{"$error":"#NUM!"}}]
["Zwischenergebnis [RW1(Geb)]:",null,null,null,"=",{"$f":"ROUND(F59-F64,2)","v":{"$error":"#NUM!"}}]
[]
["Anpassung an den Gebäudestandard"]
["UKGST(WO):",{"$f":"\"[ bei Gebäudestandard: \"&EingabeMaske!D21&\" ]\"","v":"[ bei Gebäudestandard: 3 ]"},null,null,"x",{"$f":"ROUND('Vergleichsdaten 2023'!C48+'Berechnung und Ergebnis'!F13*'Vergleichsdaten 2023'!C49+'Vergleichsdaten 2023'!C50*'Berechnung und Ergebnis'!F13^2+'Vergleichsdaten 2023'!C51*'Berechnung und Ergebnis'!F13^3+'Vergleichsdaten 2023'!C52*'Berechnung und Ergebnis'!F13^4,3)","v":1.276}]
["UKGST(RWG):",{"$f":"\"[ bei Gebäudestandard: \"&F27&\" ]\"","v":"[ bei Gebäudestandard: 3 ]"},null,null," /",{"$f":"ROUND('Vergleichsdaten 2023'!C48+'Vergleichsdaten 2023'!C49*'Vergleichsdaten 2023'!B6+'Vergleichsdaten 2023'!C50*'Vergleichsdaten 2023'!B6^2+'Vergleichsdaten 2023'!C51*'Vergleichsdaten 2023'!B6^3+'Vergleichsdaten 2023'!C52*'Vergleichsdaten 2023'!B6^4,3)","v":1.276}]
["Zwischenergebnis [RW2(Geb)]:",null,null,null,"=",{"$f":"ROUND(F68/F69*'Berechnung und Ergebnis'!F65,2)","v":{"$error":"#NUM!"}}]
[]
["3. Anpassung an die Restnutzungsdauer"]
["Zwischenergebnis [RW2(Geb)]:",null,null,null,null,{"$f":"F70","v":{"$error":"#NUM!"}}]
["Zwischenergebnis [Restwert (WO)]:","[gem. Alterswertminderungsfunktion des OGA]",null,null,"x",{"$f":"ROUND(IF(F17/F16=1,1,'Vergleichsdaten 2023'!C70*(F17/F16)^2+F17/F16*'Vergleichsdaten 2023'!C71),4)","v":0.69469999999999998}]
["Zwischenergebnis [Restwert (RWG)]:","[gem. Alterswertminderungsfunktion des OGA]",null,null," /",{"$f":"ROUND('Vergleichsdaten 2023'!C70*('Vergleichsdaten 2023'!B8/'Vergleichsdaten 2023'!B7)^2+'Vergleichsdaten 2023'!C71*'Vergleichsdaten 2023'!B8/'Vergleichsdaten 2023'!B7,4)","v":0.84230000000000005}]
[]
["Zwischenergebnis [RW3(Geb)]:",null,null,null,"=",{"$f":"ROUND(F70*F74/F75,2)","v":{"$error":"#NUM!"}}]
[]
[]
["4. Anpassung an die Wohnfläche (WF)"]
["Zwischenergebnis [RW3(Geb)]:",null,null,null,null,{"$f":"F77","v":{"$error":"#NUM!"}}]
["UKWF(WO):",{"$f":"\"[ bei Wohnfläche: \"&F14&\" m² ]\"","v":"[ bei Wohnfläche: 145 m² ]"},null,null," x",{"$f":"ROUND('Vergleichsdaten 2023'!C80*LN('Berechnung und Ergebnis'!F14)+'Vergleichsdaten 2023'!C81,2)","v":1}]
["UKWF(RWG):",{"$f":"\"[ bei Wohnfläche: \"&F28&\" m² ]\"","v":"[ bei Wohnfläche: 145 m² ]"},null,null," /",1]
[]
["Zwischenergebnis [RW4(Geb)]:",null,null,null,"=",{"$f":"ROUND(F77*(F82/F83),2)","v":{"$error":"#NUM!"}}]
[]
[]
["5. Zuschlag zur Berücksichtigung von Einliegerwohnungen (ELW) (RW5)\n(nur am Gebäudewertanteil)"]
["Zwischenergebnis [RW4(Geb)]:",null,null,null,null,{"$f":"F85","v":{"$error":"#NUM!"}}]
["FELW:",{"$f":"IF(F90=1,\"\",IF(F90=1.05,\"[ bei ELW zu max. 1/3 der WF der Hauptwohnung:]\",IF(F90=1.07,\"[ bei ELW über 1/3 bis zu 2/3 der WF der Hauptwohnung)\")))","v":""},null,null," x",{"$f":"ROUND(EingabeMaske!D32,2)","v":1}]
[]
["Zwischenergebnis [RW5(Geb)]:",null,null,null,"=",{"$f":"ROUND(F85*F90,2)","v":{"$error":"#NUM!"}}]
[]
[]
["6. Berücksichtigung der veränderten Wertverhältnisse zwischen dem Richtwertstichtag und dem Wertermittlungsstichtag (RW6)"]
["Zwischenergebnis [RW5(Geb)]:",null,null,null,null,{"$f":"F92","v":{"$error":"#NUM!"}}]
["Zwischenergebnis [RW1(BW)]:",null,null,null,"+",{"$f":"F64","v":{"$error":"#NUM!"}}]
["Gesamtwert [RW1(BW) + RW5(Geb)]",null,null,null,"=",{"$f":"ROUND(F96+F97,2)","v":{"$error":"#NUM!"}}]
["UK Wertermittlungsstichtag (Index):",null,null,null," x",{"$f":"EingabeMaske!D17","v":{"$error":"#N/A"}}]
["UK Richtwertstichtag (Index):",null,null,null," /",{"$f":"EingabeMaske!M16","v":{"$error":"#N/A"}}]
["Zwischenergebnis (RW6): ",null,null,null,null,{"$f":"ROUND(F98*F99/F100,2)","v":{"$error":"#NUM!"}}]
[]
[]
["7. Zuschläge für Außenanlagen (z.B. Erschließung/Befestigung) und Nebengebäude (z.B. Stellplätze, Garagen und Carports)\n(Zeitwerte)"]
["Zwischenergebnis (RW6): ",null,null,null,null,{"$f":"F101","v":{"$error":"#NUM!"}}]
["bauliche und nichtbauliche Außenanlagen (€/m² Wohnfläche)",{"$f":"\"[ \"&EingabeMaske!D28&\" €/m²  / \"&F14&\" m² ]\"","v":{"$error":"#NUM!"}},null,null,"+",{"$f":"ROUND(F20/F14,2)","v":{"$error":"#NUM!"}}]
["untergeordnete Nebengebäude (€/m² Wohnfläche)",{"$f":"\"[ \"&EingabeMaske!D29&\" €/m² / \"&F14&\" m² ]\"","v":"[ 0 €/m² / 145 m² ]"},null,null,"+",{"$f":"ROUND(F21/F14,2)","v":0}]
[]
["Zwischenergebnis (RW7):",null,null,null,"=",{"$f":"ROUND(F105+F106+F107,2)","v":{"$error":"#NUM!"}}]
[]
["Wohnfäche",null,null,null,"x",{"$f":"F14","v":145}]
[]
["vorläufiger Vergleichswert (vVW) ",null,null,null,"=",{"$f":"ROUND(F109*F111,2)","v":{"$error":"#NUM!"}}]
[]
["8. Berücksichtigung der restlichen Fläche des Grundstücks"]
[]
[{"$f":"IF(B117=0,\"\",LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!I2:I4))","v":""},{"$f":"F11-F42","v":0},"x",{"$f":"F18","v":300},"=",{"$f":"ROUND(B117*D117,2)","v":0}]
[{"$f":"IF(B117=0,\"\",LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!J2:J4))","v":""},{"$f":"IF(EingabeMaske!D27=0,\"\",IF((F118>0.3)*(B117>0),\"[ UK WO bei \"&B117&\" m²: \"&ROUND(LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!L2:L4),2)&\" / UK BRW bei \" &F19&\" m²: \"&ROUND(LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!F2:F4),2)&\" ]\",\"\"))","v":""},null,null,"x",{"$f":"ROUND(LOOKUP(EingabeMaske!A20,Bewertungsgrundstück,'Werte 2'!M2:M4),2)","v":0}]
[{"$f":"IF(EingabeMaske!D27=0,\"\",IF(F118>0.3,\"(Die Umrechnungskoeffizienten zur Grundstücksgrößenanpassung wurden anhand der Formel des OGA ermittelt und können geringfügig von der Tabelle des Landesgrundstücksmarktberichts 2017 abweichen.)\",\"\"))","v":""},null,null,null,"=",{"$f":"ROUND(F117*F118,2)","v":0}]
[null,null,null,null,"+",{"$f":"F113","v":{"$error":"#NUM!"}}]
["Vergleichswert (VW) ",null,null,null,"=",{"$f":"ROUND(F113+F119,2)","v":{"$error":"#NUM!"}}]
[]
[]
[{"$f":"IF((F11*F18+20000)>=F121,\"Der vorläufige Vergleichswert ist kleiner/gleich dem Bodenwert (unter der Fiktion unbebaut). Eingaben bitte auf Plausibiltät (insbesondere zur RND) überprüfen!\",\"\")","v":{"$error":"#NUM!"}}]
[]
["Vergleichswert (gerundet)",null,null,{"$f":"ROUND(F121,-3)","v":{"$error":"#NUM!"}}]
[]
[]
[]
[{"$f":"EingabeMaske!A36","v":"     Quelle: Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz gem. Landesgrundstückmarkbericht 2023"}]

{"sheet":"Vergleichsdaten 2023","index":2,"n_rows":125,"n_cols":11,"rows_kept":125,"cut":false,"hidden":true,"merged":[]}
[{"$f":"EingabeMaske!A36","v":"     Quelle: Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz gem. Landesgrundstückmarkbericht 2023"}]
[null,null,null,null,null,{"$f":"EingabeMaske!D1","v":"EFH-Rechner, Version 3.1 - 2023"}]
["Wohnfläche",145]
["Gebäudesachwert ohne Außenanlagen und"]
["Nebengebäude zum Stichtag 1.1.2022",{"$f":"B3*EingabeMaske!M17/B12","v":{"$error":"#DIV/0!"}},null,{"$f":"B5*J37","v":{"$error":"#DIV/0!"}}]
["Gebäudestandard",3]
["Gesamtnutzungsdauer (GND)",80]
["Restnutzungsdauer (RND)",65]
["Zeitwert der Außen- und Nebenanlagen",0]
["Zeitwert der Außen- und Nebenanlagen",0]
["Grundstücksgröße",500]
["Sachwertfaktor (freistehend)",{"$f":"ROUND(VLOOKUP(EingabeMaske!B13,'Vergleichsfaktoren 2023 (2)'!A8:I3024,9,FALSE),2)","v":0}]
[]
["1) Die Alterswertminderung des Herstellungswertes des Gebäudes ist bereits im Gebäudesachwert enthalten."]
[]
[null,"WO",null,null,null,null,null,null,"Richtwert"]
["Objektart","EFH / ZFH",null,null,null,null,null,null,{"$f":"B17","v":"EFH / ZFH"}]
["Bodenwertniveau",{"$f":"EingabeMaske!D26","v":300},40,70,120,210,210,430,{"$f":"EingabeMaske!M26","v":0}]
["vorläufiger Sachwert",{"$f":"'Berechnung und Ergebnis'!F54*'Berechnung und Ergebnis'!F14","v":{"$error":"#NUM!"}},{"$f":"$B19","v":{"$error":"#NUM!"}},{"$f":"$B19","v":{"$error":"#NUM!"}},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$f":"EingabeMaske!M17/B12*J37*B3","v":{"$error":"#DIV/0!"}}]
["Stichtag","2022-01-01","2020-01-01","2020-01-01","2020-01-01","2020-01-01","2020-01-01","2020-01-01",{"$f":"B20","v":"2022-01-01"}]
["Stichtag als Zahl",{"$f":"B20","v":44562},43831,43831,43831,43831,43831,43831,44562]
[]
["Marktsegment",{"$f":"EingabeMaske!M14","v":0},1,2,3,4,5,6,0]
["a",{"$f":"IF(B$23=C$23,C24,IF(B$23=D$23,D24,IF(B$23=E$23,E24,IF(B$23=F$23,F24,IF(B$23=G$23,G24,IF(B$23=H$23,H24))))))","v":false},3.4562000000000002E-2,2.2959E-2,2.494E-2,3.8940000000000002E-2,7.1009000000000003E-2,0.56505700000000003,false]
["b",{"$f":"IF(B$23=C$23,C25,IF(B$23=D$23,D25,IF(B$23=E$23,E25,IF(B$23=F$23,F25,IF(B$23=G$23,G25,IF(B$23=H$23,H25))))))","v":false},0.138151,0.13236800000000001,7.9852000000000006E-2,6.6406999999999994E-2,6.6115999999999994E-2,0,false]
["c",{"$f":"IF(B$23=C$23,C26,IF(B$23=D$23,D26,IF(B$23=E$23,E26,IF(B$23=F$23,F26,IF(B$23=G$23,G26,IF(B$23=H$23,H26))))))","v":false},-0.20780899999999999,-0.23434199999999999,-0.24371300000000001,-0.22616900000000001,-0.22419600000000001,-0.291045,false]
["d",{"$f":"IF(B$23=C$23,C27,IF(B$23=D$23,D27,IF(B$23=E$23,E27,IF(B$23=F$23,F27,IF(B$23=G$23,G27,IF(B$23=H$23,H27))))))","v":false},{"$f":"1.20034*10^-4","v":1.20034E-4},{"$f":"1.38837*10^-4","v":1.3883700000000003E-4},{"$f":"1.46775*10^-4","v":1.4677500000000003E-4},{"$f":"1.34541*10^-4","v":1.3454100000000001E-4},{"$f":"1.21434*10^-4","v":1.21434E-4},{"$f":"1.05017*10^-4","v":1.0501700000000001E-4},false]
["e",{"$f":"IF(B$23=C$23,C28,IF(B$23=D$23,D28,IF(B$23=E$23,E28,IF(B$23=F$23,F28,IF(B$23=G$23,G28,IF(B$23=H$23,H28))))))","v":false},2.7182818283999999,2.7182818283999999,2.7182818283999999,2.7182818283999999,2.7182818283999999,2.7182818283999999,false]
[]
["Sachwertfaktor",{"$f":"B24*B18^B25*B19^B26*B28^(B27*B21)","v":{"$error":"#NUM!"}},{"$f":"C24*C18^C25*C19^C26*C28^(C27*C21)","v":{"$error":"#NUM!"}},{"$f":"D24*D18^D25*D19^D26*D28^(D27*D21)","v":{"$error":"#NUM!"}},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$f":"I24*I18^I25*I19^I26*I28^(I27*I21)","v":{"$error":"#NUM!"}}]
["gerundet auf 2 Stellen",{"$f":"ROUND(B30,2)","v":{"$error":"#NUM!"}},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$error":"#NUM!"},{"$error":"#NUM!"}]
[]
["Doppelhaushäfte / Reihenendhaus",{"$f":"ROUND((10.7016*B18^0.1647*B19^-0.2522)-(9.8596*B18^0.1844*B19^-0.2537),2)","v":{"$error":"#NUM!"}},0.94,null,null,null,null,"Doppelhaushäfte / Reihenendhaus",{"$f":"ROUND((10.7016*I18^0.1647*I19^-0.2522)-(9.8596*I18^0.1844*I19^-0.2537),2)","v":{"$error":"#DIV/0!"}},0.94,"(Faktor DHH)"]
[null,{"$f":"B31+B33","v":{"$error":"#NUM!"}},null,null,null,null,null,null,{"$f":"I31+I33","v":{"$error":"#NUM!"}}]
["Reihenmittelhaus",{"$f":"ROUND((16.6179*B18^0.284*B19^-0.334)-(9.8596*B18^0.1844*B19^-0.2537),2)","v":{"$error":"#NUM!"}},0.88,null,null,null,null,"Reihenmittelhaus",{"$f":"ROUND((16.6179*I18^0.284*I19^-0.334)-(9.8596*I18^0.1844*I19^-0.2537),2)","v":{"$error":"#DIV/0!"}},0.88,"(Faktor RMH)"]
[null,{"$f":"B31+B35","v":{"$error":"#NUM!"}},null,null,null,null,null,null,{"$f":"I31+I35","v":{"$error":"#NUM!"}}]
["Haustyp",{"$f":"IF(EingabeMaske!D18='Vergleichsdaten 2023'!A33,B33,IF(EingabeMaske!D18='Vergleichsdaten 2023'!A35,B35,0))","v":0},{"$f":"ROUND(IF(EingabeMaske!D18='Vergleichsdaten 2023'!A33,'Vergleichsdaten 2023'!C33,IF(EingabeMaske!D18='Vergleichsdaten 2023'!A35,'Vergleichsdaten 2023'!C35,1)),2)","v":1},null,null,null,null,"Haustyp",{"$f":"IF(EingabeMaske!D18='Vergleichsdaten 2023'!H33,I33,IF(EingabeMaske!D18='Vergleichsdaten 2023'!H35,I35,0))","v":0},{"$f":"ROUND(IF(EingabeMaske!D18='Vergleichsdaten 2023'!H33,'Vergleichsdaten 2023'!J33,IF(EingabeMaske!D18='Vergleichsdaten 2023'!H35,'Vergleichsdaten 2023'!J35,1)),2)","v":1}]
[null,{"$f":"B37+B31","v":{"$error":"#NUM!"}},null,null,null,null,null,null,{"$f":"I37+I31","v":{"$error":"#NUM!"}},"SWF bei ",{"$f":"EingabeMaske!D18","v":"freistehend / DHH / REH"}]
[]
[]
[]
["Umrechnungskoeffizienten Gebäudestandard (UKGS)"]
[]
[null,"GS-Stufe",1,2,3,4,5]
[null,"UKGS",1,1.111,1.276,1.5389999999999999,1.925]
[null,"Kontrolle",{"$f":"$C$48+$C$49*C44+$C$50*C44^2+$C$51*C44^3+$C$52*C44^4","v":1.0000000000000002},{"$f":"$C$48+$C$49*D44+$C$50*D44^2+$C$51*D44^3+$C$52*D44^4","v":1.11099996},{"$f":"$C$48+$C$49*E44+$C$50*E44^2+$C$51*E44^3+$C$52*E44^4","v":1.2759997600000001},{"$f":"$C$48+$C$49*F44+$C$50*F44^2+$C$51*F44^3+$C$52*F44^4","v":1.5389992000000001},{"$f":"$C$48+$C$49*G44+$C$50*G44^2+$C$51*G44^3+$C$52*G44^4","v":1.924998}]
[]
["UKGS=a+b*GS+c*GS²+d*GS³+e*GS4","a=",0.88]
[null,"b=",0.15024999999999999]
[null,"c=",-4.4708329999999998E-2]
[null,"d=",1.525E-2]
[null,"e=",-7.9166999999999996E-4]
[]
[]
[null,null,3,{"$f":"EingabeMaske!D21","v":3}]
[]
[]
[null,null,{"$f":"C48+C49*C55+C50*C55^2+C51*C55^3+C52*C55^4","v":1.2759997600000001},{"$f":"C48+C49*C55+C50*C55^2+C51*C55^3+C52*C55^4","v":1.2759997600000001}]
[]
[]
[]
[]
[]
[]
["Alterswertminderung"]
[]
["RW = a*RND(%)² + b*RND(%)"]
[]
[]
[null,"a=",-0.1977725722]
[null,"b=",1.1973121607999999]
[]
[]
[]
[]
["Umrechnungskoeffizienten Wohnfläche"]
[null,null,null,null,"WF","UKWF"]
["UKWF = a*ln(WF) + b",null,null,null,50,{"$f":"$C$80*LN(E78)+$C$81","v":1.1363039229972529}]
[null,null,null,null,60,1.1129547420187031]
[null,"a=",-0.12806593684880097,null,70,1.0932132907907457]
[null,"b=",1.6373008141614704,null,80,1.0761124678955614]
[null,null,null,null,90,1.0610284730893307]
[null,null,null,null,100,1.0475353799447384]
[null,null,null,null,110,1.0353293924768701]
[null,null,null,null,120,1.0241861989661889]
[null,null,null,null,130,1.0139354546200627]
[null,null,null,null,140,1.0044447477382317]
[null,null,null,null,145,0.99995074499134029]
[null,null,null,null,150,0.99560911101536609]
[null,null,null,null,160,0.98734392484304689]
[null,null,null,null,170,0.9795799758540209]
[null,null,null,null,180,0.97225993003681643]
[null,null,null,null,190,0.96533576069202709]
[null,null,null,null,200,0.95876683689222419]
[null,null,null,null,210,0.95251847880885909]
[null,null,null,null,220,0.94656084942435559]
[null,null,null,null,230,0.94086809280614125]
[null,null,null,null,240,0.93541765591367443]
[null,null,null,null,250,0.93018974894140138]
[null,null,null,null,260,0.92516691156754838]
[null,null,null,null,270,0.92033366110744397]
[null,null,null,null,280,0.91567620468571709]
[null,null,null,null,290,0.91118220193882593]
[null,null,null,null,300,0.90684056796285173]
[]
[]
[]
["Marktanpassung SMK"]
[]
["kSMK=a*BW+b"]
[]
[null,"a=",-5.1660360000000002E-4,null,"BW","kSMK"]
[null,"b=",1.0080835560000001,null,20,1]
[null,null,null,null,50,0.98]
[null,null,null,null,100,0.96]
[null,null,null,null,150,0.93]
[null,null,null,null,200,0.9]
[null,null,null,null,250,0.88]
[null,null,null,null,300,0.85]
[null,null,null,null,350,0.83]
[null,null,null,null,400,0.8]
[null,null,null,null,450,0.78]
[null,null,null,null,500,0.75]
[null,null,null,null,550,0.72]
[null,null,null,null,600,0.7]

{"sheet":"Vergleichsfaktoren 2023 (2)","index":3,"n_rows":3024,"n_cols":9,"rows_kept":3024,"cut":false,"hidden":true,"merged":[]}
[null,"Vergleichsfaktoren (VF) für mit freistehenden Einfamilienwohnhäusern bebaute Grundstücke "]
[null,null,null,"Stichtag ","2020-01-01"]
[null," Modell s. LGMB 2021, Kap. 3.6.1.1 - © Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz"]
[null,"Kurzbeschreibung des Richtwertgrundstücks: Größe 500 m², mittlerer Standard, freistehend KG+EG+ausgeb. DG, Wohnfäche 145 m², Alter 15 Jahre "]
[null,"Hinweis: Sollte eine Gemarkung nicht nachgewiesen sein, kann eine vergleichbare Gemarkung desselben Marktsegments herangezogen werden. "]
["Ergänzung LfSt"]
["Gemeinde / Gemarkung / Landkreis bzw. Stadt","Nr.","Gemarkung","Gemeinde","Landkreis/kreisfreie Stadt","Markt-segment Nr.","BWN €/m² Grdst.fl.","RW €/m² Wohnfl.","SWF"]
[{"$f":"TRIM(D8)&\" / \"&TRIM(C8)&\" / \"&TRIM(E8)","v":"0 / 0 / 0"},0,0,0,0,0,0,null,0]
[{"$f":"TRIM(D9)&\" / \"&TRIM(C9)&\" / \"&TRIM(E9)","v":" /  / "}]
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[{"$f":"TRIM(D73)&\" / \"&TRIM(C73)&\" / \"&TRIM(E73)","v":" /  / "}]
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[{"$f":"TRIM(D137)&\" / \"&TRIM(C137)&\" / \"&TRIM(E137)","v":" /  / "}]
[" /  / "]
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[" /  / "]
[" /  / "]
[{"$f":"TRIM(D3017)&\" / \"&TRIM(C3017)&\" / \"&TRIM(E3017)","v":" /  / "}]
[" /  / "]
[" /  / "]
[" /  / "]
[" /  / "]
[" /  / "]
[{"$f":"TRIM(D3023)&\" / \"&TRIM(C3023)&\" / \"&TRIM(E3023)","v":" /  / "}]
[{"$f":"TRIM(D3024)&\" / \"&TRIM(C3024)&\" / \"&TRIM(E3024)","v":" /  / "}]

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["Quelle: Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz gem. Landesgrundstückmarkbericht 2023"]
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[null,"Indizes jeweils zum 1.1. des Jahres, für Rechner des LfSt inkl. Schätzung 1.1.2023",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Marktsegment","Stichtag",null,{"$f":"DATE(T10,1,1)","v":"2023-01-01"},{"$f":"DATE(U10,1,1)","v":"2024-01-01"},"Stichtag Richtwert"]
[null,"Preisindex für bebaute Ein- und Zweifamilienhausgrundstücke",null,null,null,null,null,null,null,null,null,null,null,null,null,"Schätzung","Schätzung",null,{"$f":"EingabeMaske!M14","v":0},{"$f":"EingabeMaske!D16","v":"2023-01-01"},null,"Tage","Tage","2022-01-01"]
[null,"Markt-\nsegment",2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,null,null,{"$f":"YEAR(T9)","v":2023},{"$f":"T10+1","v":2024},{"$f":"_xlfn.DAYS(T9,V8)","v":0},{"$f":"_xlfn.DAYS(W8,V8)","v":365},{"$f":"YEAR(X9)","v":2022}]
[null,1,100,99,100,100,100,101,105,109,116,125,138,156,173,190,{"$f":"P11","v":190},null,1,{"$f":"HLOOKUP(T$10,$C$10:$Q$17,2)","v":190},{"$f":"HLOOKUP(U$10,$C$10:$Q$17,2)","v":190},{"$f":"T11+(U11-T11)*$V$10/$W$10","v":190},null,{"$f":"HLOOKUP($X$10,$E$10:$Q$17,2)","v":173}]
[null,2,100,101,103,104,105,108,112,117,123,132,143,159,175,190,{"$f":"P12","v":190},null,2,{"$f":"HLOOKUP(T$10,$C$10:$Q$17,3)","v":190},{"$f":"HLOOKUP(U$10,$C$10:$Q$17,3)","v":190},{"$f":"T12+(U12-T12)*$V$10/$W$10","v":190},null,{"$f":"HLOOKUP($X$10,$E$10:$Q$17,3)","v":175}]
[null,3,100,102,104,107,108,111,114,121,129,140,155,176,195,212,212,null,3,{"$f":"HLOOKUP(T$10,$C$10:$Q$17,4)","v":212},{"$f":"HLOOKUP(U$10,$C$10:$Q$17,4)","v":212},212,null,{"$f":"HLOOKUP($X$10,$E$10:$Q$17,4)","v":195}]
[null,4,100,102,105,107,111,115,121,130,143,156,171,190,210,226,226,null,4,{"$f":"HLOOKUP(T$10,$C$10:$Q$17,5)","v":226},{"$f":"HLOOKUP(U$10,$C$10:$Q$17,5)","v":226},{"$f":"T14+(U14-T14)*$V$10/$W$10","v":226},null,{"$f":"HLOOKUP($X$10,$E$10:$Q$17,5)","v":210}]
[null,5,100,104,108,114,119,125,133,143,156,170,189,208,225,237,237,null,5,{"$f":"HLOOKUP(T$10,$C$10:$Q$17,6)","v":237},{"$f":"HLOOKUP(U$10,$C$10:$Q$17,6)","v":237},237,null,{"$f":"HLOOKUP($X$10,$E$10:$Q$17,6)","v":225}]
[null,6,100,101,106,113,120,127,135,148,160,174,186,205,222,240,240,null,6,{"$f":"HLOOKUP(T$10,$C$10:$Q$17,7)","v":240},{"$f":"HLOOKUP(U$10,$C$10:$Q$17,7)","v":240},240,null,{"$f":"HLOOKUP($X$10,$E$10:$Q$17,7)","v":222}]
[null,"ø RLP",100,101,104,106,108,109,112,118,125,134,147,163,180,192,192,null,"Ø RLP",{"$f":"HLOOKUP(T$10,$C$10:$Q$17,8)","v":192},{"$f":"HLOOKUP(U$10,$C$10:$Q$17,8)","v":192},192,null,{"$f":"HLOOKUP($X$10,$E$10:$Q$17,8)","v":180}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S9","v":0},null,"=",{"$f":"ROUND(VLOOKUP(S9,S11:V17,4),1)","v":{"$error":"#N/A"}},null,{"$f":"VLOOKUP(S9,S11:X17,6)","v":{"$error":"#N/A"}}]
[null,"© Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz, Stand März 2023"]
[null,"vgl. LGMB 2023, Abschnitt 4.6.1 und 4.6.2 "]
[]
[null,null,"Die derzeit unklar Situation am Immobilienmarkt erschwert eine Prognose zum 01.01.2023."]
[null,null,"Immer mehr Meldungen und Anzeichen sind zu erkennen, dass der Markt im Umbruch ist."]
[null,null,"Daher ist es in diesem Ausnahmenfall angebracht, von der vereinbarten Rechenformel *1)"]
[null,null,"nach Dr. Gante (Sprengnetter) abzuweichen."]
[null,null,"Die Prognose wurder daher um die Hälfte des prognostizierten Wachstums,"]
[null,null,"sachverständig durch Herr Christian Paulik verringert."]
[null,null,"Die Schätzung für 01.01.2023 beeinflußt durch die Glättung  den Wert zum aktuellen Stichtag 01.01.2022."]
[null,null,"Die Schätzung findet des Weiteren Anwendung im EFH-/WE-Rechner."]
[]
[]
[null,"*1)"]
[null,null,"Statistisches Verfahren der Glättung",null,null,null,null,null,null,null,"Stand des Verfahrens 30.7.2019"]
[null,null," A   Prognose: durch Extrapolation über 5 Einzel-Preissteigerungsraten (d.h. aus 6 Jahren)"]
[null,null,"Das Verfahren \"Extrapolation mittels Preissteigerungsraten x letztem Wert\" wurde 2019 "]
[null,null,"in Fulda von Dr. Gante (Fa. Sprengnetter) vorgestellt."]
[null,null,"Es ist eines von vielen in Frage kommenden Verfahren, es erscheint für "]
[null,null,"Immobilienpreiszeitreihen besonders geeignet."]
[null,null,"Beispiel",null,null,"Preissteigerungsraten",null,null,null,"Extrapolation"]
[null,null,"Klasse 1","2015 / 2014","2016 / 2015","2017 / 2016","2018 / 2017","2019 / 2018","2020/2019","I 2019","I 2020"]
[null,null,null,1.0549999999999999,0.99526066350710896,1.1317460317460317,1.1079943899018232,1.0253164556962027,"1,059 *)","x   168,8","= 178,7 **)"]
[null,null,"*)   Prognose der Preissteigerungsrate "]
[null,null," = (letzte  + Mittelwert letzte 3 Jahre + Mittelwert letzte 5 Jahre) / 3"]
[null,null,"="," (1,025 +(1,025+1,108+1,132)/3 +( 1,025+1,108+1,132+0,995+1,055)/5) / 3  =  1,059"]
[]
[null,null,"**)  Prognose des künftigen Index 2020"]
[null,null," = letzter (ungeglätteter) Index 2019 x prognost. Preissteigerungsrate 2020/2019  "]
[null,null,null,null,null,"=","168.8 x 1,059 = 178,7"]

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["Quelle: Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz gem. Landesgrundstückmarkbericht 2021"]
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[null,"Indizes jeweils zum 1.1. des Jahres, für Rechner des LfSt inkl. Schätzung 1.1.2024",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Marktsegment","Stichtag",null,{"$f":"DATE(U10,1,1)","v":"2023-01-01"},{"$f":"DATE(V10,1,1)","v":"2024-01-01"},"Stichtag Richtwert"]
[null,"Preisindex für bebaute Ein- und Zweifamilienhausgrundstücke",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schätzung","Schätzung",null,{"$f":"EingabeMaske!M14","v":0},{"$f":"EingabeMaske!D16","v":"2023-01-01"},null,"Tage","Tage","2022-01-01"]
[null,"Markt-\nsegment",2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,null,null,{"$f":"YEAR(U9)","v":2023},{"$f":"U10+1","v":2024},{"$f":"_xlfn.DAYS(U9,W8)","v":0},{"$f":"_xlfn.DAYS(X8,W8)","v":365},{"$f":"YEAR(Y9)","v":2022}]
[null,1,100,99,100,100,100,101,105,109,116,125,138,156,184,190,171,171,null,1,{"$f":"HLOOKUP(U$10,$C$10:$R$17,2)","v":190},{"$f":"HLOOKUP(V$10,$C$10:$R$17,2)","v":171},{"$f":"U11+(V11-U11)*$W$10/$X$10","v":190},null,{"$f":"HLOOKUP($Y$10,$E$10:$Q$17,2)","v":184}]
[null,2,100,101,103,104,105,108,112,117,123,132,143,160,183,194,174,174,null,2,{"$f":"HLOOKUP(U$10,$C$10:$R$17,3)","v":194},{"$f":"HLOOKUP(V$10,$C$10:$R$17,3)","v":174},{"$f":"U12+(V12-U12)*$W$10/$X$10","v":194},null,{"$f":"HLOOKUP($Y$10,$E$10:$Q$17,3)","v":183}]
[null,3,100,102,104,107,108,111,114,121,129,140,155,176,200,192,173,173,null,3,{"$f":"HLOOKUP(U$10,$C$10:$R$17,4)","v":192},{"$f":"HLOOKUP(V$10,$C$10:$R$17,4)","v":173},192,null,{"$f":"HLOOKUP($Y$10,$E$10:$Q$17,4)","v":200}]
[null,4,100,102,105,107,111,115,121,130,143,156,171,192,223,212,191,191,null,4,{"$f":"HLOOKUP(U$10,$C$10:$R$17,5)","v":212},{"$f":"HLOOKUP(V$10,$C$10:$R$17,5)","v":191},{"$f":"U14+(V14-U14)*$W$10/$X$10","v":212},null,{"$f":"HLOOKUP($Y$10,$E$10:$Q$17,5)","v":223}]
[null,5,100,104,108,114,119,125,133,143,156,170,189,210,235,222,199,199,null,5,{"$f":"HLOOKUP(U$10,$C$10:$R$17,6)","v":222},{"$f":"HLOOKUP(V$10,$C$10:$R$17,6)","v":199},222,null,{"$f":"HLOOKUP($Y$10,$E$10:$Q$17,6)","v":235}]
[null,6,100,101,106,113,120,127,135,148,160,174,186,205,231,223,201,201,null,6,{"$f":"HLOOKUP(U$10,$C$10:$R$17,7)","v":223},{"$f":"HLOOKUP(V$10,$C$10:$R$17,7)","v":201},223,null,{"$f":"HLOOKUP($Y$10,$E$10:$Q$17,7)","v":231}]
[null,"ø RLP",100,101,104,106,108,109,112,118,125,134,147,165,187,187,168,168,null,"Ø RLP",{"$f":"HLOOKUP(U$10,$C$10:$R$17,8)","v":187},{"$f":"HLOOKUP(V$10,$C$10:$R$17,8)","v":168},187,null,{"$f":"HLOOKUP($Y$10,$E$10:$Q$17,8)","v":187}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T9","v":0},null,"=",{"$f":"ROUND(VLOOKUP(T9,T11:W17,4),1)","v":{"$error":"#N/A"}},null,{"$f":"VLOOKUP(T9,T11:Y17,6)","v":{"$error":"#N/A"}}]
[null,"© Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz, Stand Juli 2023"]
[null,"vgl. LGMB 2023, Abschnitt 4.6.1 und 4.6.2 "]

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[null,"Gebäudestandards und Wägungsanteile für Ein- und Zweifamilienhäuser, Stufen 1-5 gemäß Anlage 4 der ImmoWertV"]
[]
[]
[null,"Wägungsan- teile (∑100 %)","Stufe 1",null,"Stufe 2",null,"Stufe 3",null,"Stufe 4",null,"Stufe 5"]
[null,"Außenwände","Holzfachwerk, Ziegelmauerwerk; Fugenglattstrich, Putz, Verkleidung mit Faserzementplatten, Bitumenschindeln oder einfachen Kunststoffplatten; kein oder deutlich nicht zeitgemäßer Wärmeschutz (vor ca. 1980)",null,"ein-/zweischaliges Mauerwerk, z. B. Gitterziegel oder Hohlblocksteine; verputzt und gestrichen oder Holzverkleidung; nicht zeitgemäßer Wärmeschutz (vor ca. 1995)",null,"ein-/zweischaliges Mauerwerk, z. B. aus Leichtziegeln, Kalksandsteinen, Gasbetonsteinen; Edelputz; Wärmedämmverbundsystem oder Wärmedämmputz (nach ca. 1995)",null,"Verblendmauerwerk, zweischalig, hinterlüftet, Vorhangfassade (z. B. Naturschiefer); Wärmedämmung (nach ca. 2005)",null,"aufwendig gestaltete Fassaden mit konstruktiver Gliederung (Säulenstell-ungen, Erker etc.), Sichtbeton-Fertig-teile, Natursteinfassade, Elemente aus Kupfer-/Eloxalblech, mehrgeschoss. Glasfassaden; hochwertigste Dämmung",null,null,{"$f":"IF(N6=TRUE,1,0)","v":0},{"$f":"IF(O6=TRUE,1,0)","v":0},1,0,0]
[null,"23%",{"$f":"ROUND($B6/$S6*N5,4)","v":0},null,{"$f":"ROUND($B6/$S6*O5,4)","v":0},null,{"$f":"ROUND($B6/$S6*P5,4)","v":0.23},null,{"$f":"ROUND($B6/$S6*Q5,4)","v":0},null,{"$f":"ROUND($B6/$S6*R5,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N6:R6,TRUE)","v":1}]
[null,"Dach","Dachpappe, Faserzementplatten/ Wellplatten; keine bis geringe Dachdämmung",null,"einfache Betondachsteine oder Tondachziegel,  Bitumenschindeln; nicht zeitgemäße Dachdämmung (vor ca. 1995)",null,"Faserzement-Schindeln, beschichtete Betondachsteine und Tondachziegel, Folienabdichtung; Dachdämmung (nach ca. 1995)",null,"glasierte Tondachziegel, Flachdach- ausbildung tlw. als Dachterrassen; Konstruktion in Brettschichtholz, schweres Massivflachdach; besondere Dachformen, z. B. Mansarden-, Walmdach; Aufsparrendämmung, überdurchschn. Dämmung (nach ca. 2005)",null,"hochwertige Eindeckung z. B. aus Schiefer oder Kupfer, Dachbegrünung, befahrbares Flachdach; stark überdurchschnittliche Dämmung",null,null,{"$f":"IF(N8=TRUE,1,0)","v":0},{"$f":"IF(O8=TRUE,1,0)","v":0},1,0,0]
[null,"15%",{"$f":"ROUND($B8/$S8*N7,4)","v":0},null,{"$f":"ROUND($B8/$S8*O7,4)","v":0},null,{"$f":"ROUND($B8/$S8*P7,4)","v":0.15},null,{"$f":"ROUND($B8/$S8*Q7,4)","v":0},null,{"$f":"ROUND($B8/$S8*R7,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N8:R8,TRUE)","v":1}]
[null,"Fenster und Außentüren","Einfachverglasung; einfache Holztüren",null,"Zweifachverglasung (vor ca. 1995); Haustür mit nicht zeitgemäßem Wärmeschutz (vor ca. 1995)",null,"Zweifachverglasung (nach ca. 1995), Rollläden (manuell); Haustür mit zeitgemäßem Wärmeschutz (nach ca. 1995)",null,"Dreifachverglasung, Sonnenschutz- glas, aufwendigere Rahmen, Rollläden (elektr.); höherwertige Türanlagen z. B. mit Seitenteil, besonderer Einbruchschutz",null,"große feststehende Fensterflächen, Spezialverglasung (Schall- und Sonnenschutz); Außentüren in hochwertigen Materialien",null,null,{"$f":"IF(N10=TRUE,1,0)","v":0},{"$f":"IF(O10=TRUE,1,0)","v":0},1,0,0]
[null,"11%",{"$f":"ROUND($B10/$S10*N9,4)","v":0},null,{"$f":"ROUND($B10/$S10*O9,4)","v":0},null,{"$f":"ROUND($B10/$S10*P9,4)","v":0.11},null,{"$f":"ROUND($B10/$S10*Q9,4)","v":0},null,{"$f":"ROUND($B10/$S10*R9,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N10:R10,TRUE)","v":1}]
[null,"Innenwände und -türen","Fachwerkwände, einfache Putze/Lehmputze, einfache Kalkanstriche; Füllungstüren, gestrichen, mit einfachen Beschlägen ohne Dichtungen",null,"massive tragende Innenwände, nicht tragende Wände in Leichtbauweise   (z. B. Holzständerwände mit Gipskarton), Gipsdielen; leichte Türen, Stahlzargen",null,"nicht tragende Innenwände in massiver Ausführung bzw. mit Dämmmaterial gefüllte Ständerkonstruktionen; schwere Türen",null,"Sichtmauerwerk; Massivholztüren, Schiebetürelemente, Glastüren, strukturierte Türblätter",null,"gestaltete Wandabläufe (z. B. Pfeilervorlagen, abgesetzte oder geschwungene Wandpartien);  Brandschutzverkleidung; raumhohe aufwendige Türelemente",null,null,{"$f":"IF(N12=TRUE,1,0)","v":0},{"$f":"IF(O12=TRUE,1,0)","v":0},1,0,0]
[null,"11%",{"$f":"ROUND($B12/$S12*N11,4)","v":0},null,{"$f":"ROUND($B12/$S12*O11,4)","v":0},null,{"$f":"ROUND($B12/$S12*P11,4)","v":0.11},null,{"$f":"ROUND($B12/$S12*Q11,4)","v":0},null,{"$f":"ROUND($B12/$S12*R11,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N12:R12,TRUE)","v":1}]
[null,"Deckenkon- struktion","Holzbalkendecken ohne Füllung, Spalierputz; Weichholztreppen in einfacher Art und Ausführung; kein Trittschallschutz",null,"Holzbalkendecken mit Füllung, Kappendecken; Stahl- oder Hartholztreppen in einfacher Art und Ausführung",null,"Beton- und Holzbalkendecken mit Tritt- und Luftschallschutz (z. B. schwimmender Estrich); geradläufige Treppen aus Stahlbeton oder Stahl, Harfentreppe, Trittschallschutz",null,"Decken mit größerer Spannweite, Deckenverkleidung (Holzpaneele/Kasseten); gewendelte Treppen aus Stahlbeton oder Stahl, Hartholztreppenanlage in besserer Art und Ausführung",null,"Decken mit großen Spannweiten, Deckenvertäfelungen (Edelholz, Metall); breite Stahlbeton-, Metall- oder Holztreppenanlage mit hochwertigem Geländer",null,null,{"$f":"IF(N14=TRUE,1,0)","v":0},{"$f":"IF(O14=TRUE,1,0)","v":0},1,0,0]
[null,"11%",{"$f":"ROUND($B14/$S14*N13,4)","v":0},null,{"$f":"ROUND($B14/$S14*O13,4)","v":0},null,{"$f":"ROUND($B14/$S14*P13,4)","v":0.11},null,{"$f":"ROUND($B14/$S14*Q13,4)","v":0},null,{"$f":"ROUND($B14/$S14*R13,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N14:R14,TRUE)","v":1}]
[null,"Fußböden ","ohne Belag",null,"Linoleum-, Teppich-, Laminat- und PVC-Böden einfacher Art und Ausführung",null,"Linoleum-, Teppich-, Laminat- und PVC-Böden besserer Art und Ausführung, Fliesen, Kunststeinplatten",null,"Natursteinplatten, Fertigparkett, hochwertige Fliesen, Terrazzobelag, hochwertige Massivholzböden auf aufgedämmter Unterkonstruktion",null,"hochwertiges Parkett, hochwertige Natursteinplatten, hochwertige Edelholzböden auf gedämmter Unterkonstruktion",null,null,{"$f":"IF(N16=TRUE,1,0)","v":0},{"$f":"IF(O16=TRUE,1,0)","v":0},1,0,0]
[null,"5%",{"$f":"ROUND($B16/$S16*N15,4)","v":0},null,{"$f":"ROUND($B16/$S16*O15,4)","v":0},null,{"$f":"ROUND($B16/$S16*P15,4)","v":0.05},null,{"$f":"ROUND($B16/$S16*Q15,4)","v":0},null,{"$f":"ROUND($B16/$S16*R15,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N16:R16,TRUE)","v":1}]
[null,"Sanitärein- richtungen","einfaches Bad mit Stand-WC; Installation auf Putz, Ölfarbenanstrich, einfache PVC-Bodenbeläge",null,"1 Bad mit WC, Dusche oder Badewanne; einfache Wand- und Bodenfliesen, teilweise gefliest",null,"1 Bad mit WC je Wohneinheit; Dusche und  Badewanne;  Wand- und Bodenfliesen, raumhoch gefliest",null,"1 – 2 Bäder je Wohneinheit mit tlw. zwei Waschbecken, tlw. Bidet/ Urinal, Gäste-WC, bodengleiche Dusche; Wand- und Bodenfliesen jeweils in gehobener Qualität",null,"2 und mehr Bäder je Wohneinheit; hochwertige Wand- und Bodenplatten (oberflächenstrukturiert, Einzel- und Flächendekors)",null,null,{"$f":"IF(N18=TRUE,1,0)","v":0},{"$f":"IF(O18=TRUE,1,0)","v":0},1,0,0]
[null,"9%",{"$f":"ROUND($B18/$S18*N17,4)","v":0},null,{"$f":"ROUND($B18/$S18*O17,4)","v":0},null,{"$f":"ROUND($B18/$S18*P17,4)","v":0.09},null,{"$f":"ROUND($B18/$S18*Q17,4)","v":0},null,{"$f":"ROUND($B18/$S18*R17,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N18:R18,TRUE)","v":1}]
[null,"Heizung","Einzelöfen, Schwerkraftheizung",null,"Fern- oder Zentralheizung, einfache Warmluftheizung, einzelne Gasaußen-wandthermen, Nachtstromspeicher-, Fußbodenheizung (vor ca. 1995)",null,"elektronisch gesteuerte Fern- oder Zentralheizung, Niedertemperatur- oder Brennwertkessel",null,"Fußbodenheizung, Solarkollektoren für Warmwassererzeugung",null,"Solarkollektoren für Warmwassererzeugung und Heizung, Blockheizkraftwerk, Wärmepumpe, Hybrid-Systeme",null,null,{"$f":"IF(N20=TRUE,1,0)","v":0},{"$f":"IF(O20=TRUE,1,0)","v":0},1,0,0]
[null,"9%",{"$f":"ROUND($B20/$S20*N19,4)","v":0},null,{"$f":"ROUND($B20/$S20*O19,4)","v":0},null,{"$f":"ROUND($B20/$S20*P19,4)","v":0.09},null,{"$f":"ROUND($B20/$S20*Q19,4)","v":0},null,{"$f":"ROUND($B20/$S20*R19,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N20:R20,TRUE)","v":1}]
[null,"Sonstige technische Ausstattung","sehr wenige Steckdosen, Schalter und Sicherungen, kein Fehlerstromschutzschalter (FI-Schalter), Leitungen teilweise auf Putz",null,"wenige Steckdosen, Schalter und Sicherungen",null,"zeitgemäße Anzahl an Steckdosen und Lichtauslässen; Zählerschrank (ab ca. 1985) mit Unterverteilung und Kippsicherungen",null,"zahlreiche Steckdosen und Lichtaus- lässe, hochwertige Abdeckungen, de-zentrale Lüftung mit Wärme- tauscher, mehrere LAN- und Fernseh-anschlüsse, Personenaufzugsanlagen",null,"Video- und zentrale Alarmanlage, zentrale Lüftung mit Wärmetauscher, Klimaanlage, Bussystem; aufwendige Personenaufzugsanlagen",null,null,{"$f":"IF(N22=TRUE,1,0)","v":0},{"$f":"IF(O22=TRUE,1,0)","v":0},1,0,0]
[null,"6%",{"$f":"ROUND($B22/$S22*N21,4)","v":0},null,{"$f":"ROUND($B22/$S22*O21,4)","v":0},null,{"$f":"ROUND($B22/$S22*P21,4)","v":0.06},null,{"$f":"ROUND($B22/$S22*Q21,4)","v":0},null,{"$f":"ROUND($B22/$S22*R21,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N22:R22,TRUE)","v":1}]
[null,"Summe",{"$f":"SUM(C6:C22)","v":0},null,{"$f":"SUM(E6:E22)","v":0},null,{"$f":"SUM(G6:G22)","v":1},null,{"$f":"SUM(I6:I22)","v":0},null,{"$f":"SUM(K6:K22)","v":0}]
[null,"GND [Jahre]","80",null,"80",null,"80",null,"80",null,80]
[null,null,null,null,null,null,"Standardstufe (gewogen):",null,{"$f":"(1*C23+2*E23+3*G23+4*I23+5*K23)","v":3}]

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["Modell zur Ermittlung der Restnutzungsdauer für Wohngebäude bei Modernisierungen (Anlage 2 ImmoWertV) "]
[]
["Modernisierungselemente",null,null,null,null,"max. Punkte",null,null,"tats. Punkte"," Kommentar"]
["Dacherneuerung inklusive Verbesserung der Wärmedämmung",null,null,null,null,4,null,null,null,null,60,1]
["Modernisierung der Fenster und Außentüren",null,null,null,null,{"$f":"IF(I5>3,\"TILT max. 2 \",2)","v":2},null,null,null,null,65,2]
["Modernisierung der Leitungssysteme (Strom, Gas, Wasser, Abwasser)",null,null,null,null,{"$f":"IF(I6>3,\"TILT max. 2 \",2)","v":2},null,null,null,null,70,3]
["Modernisierung der Heizungsanlage",null,null,null,null,{"$f":"IF(I7>3,\"TILT max. 2 \",2)","v":2},null,null,null,null,75,4]
["Wärmedämmung der Außenwände",null,null,null,null,4,null,null,null,null,80]
["Modernisierung von Bädern ",null,null,null,null,{"$f":"IF(I9>3,\"TILT max. 2 \",2)","v":2},null,null,null,null,90]
["Modernisierung des Innenausbaus, z.B. Decken, Fußböden, Treppen",null,null,null,null,2,null,null,null,null,null,{"$f":"IF(AND(#REF!<>\"\",I12=0),\"Einblenden\",\"Ausblenden\")","v":{"$error":"#REF!"}}]
["Wesentliche Verbesserung der Grundrissgestaltung",null,null,null,null,2]
["Summe",null,null,null,null,{"$f":"SUM(F4:F11)","v":20},null,null,{"$f":"SUM(I4:I11)","v":0},null,null,{"$f":"IF(I12>0,#REF!=0)","v":false}]
[]
["Liegen die Maßnahmen weiter zurück, ist zu prüfen, ob nicht ein geringerer als der maximale Tabellenwert anzusetzen ist.\nSofern nicht modernisierte Bauelemente noch zeitgemäßen Ansprüchen genügen, sind entsprechende Punkte zu vergeben."]
[]
[]
[]
["Modernisierungsgrad",null,null,null,null,"Punkte",null,null,null,null,null,"Modernisierungsgrad","a","b","c","ab einem relativen Alter [%] von *)",null,"Formel\nanwendbar"]
["nicht modernisiert",null,null,null,null,0,"-",1,{"$f":"IF(AND(I12<>\"\",F19<=I12,H19>=I12,I12<1),I12,IF((F19<=I12)*OR(H19>=I12),I12,0))","v":0},null,null,"≤ 1 Punkt",1.2500000000000001E-2,2.625,152.5,60,24,{"$f":"IF(AND(I12<2,L28>(P19-1)),1,0)","v":1}]
["kleine Modernisierung im Rahmen der Instandhaltung",null,null,null,null,2,"-",5,{"$f":"IF(AND(I12<>\"\",F20<=I12,H20>=I12,I12<1),I12,IF(AND(J23<>\"\",F20<=J23,H20>=J23),J23,IF((F20<=I12)*OR(H20>=I12),I12,0)))","v":0},null,null,"4 Punkte",7.3000000000000001E-3,1.577,111.33,40,0,{"$f":"IF(AND(I20<>0,L28>(P20-1)),1,0)","v":0}]
["mittlerer Modernisierungsgrad",null,null,null,null,6,"-",10,{"$f":"IF(AND(I12<>\"\",F21<=I12,H21>=I12,I12<1),I12,IF((F21<=I12)*OR(H21>=I12),I12,0))","v":0},null,null,"8 Punkte",5.0000000000000001E-3,1.1000000000000001,100,20,0,{"$f":"IF(AND(I21<>0,L28>(P21-1)),1,0)","v":0}]
["überwiegend modernisiert",null,null,null,null,11,"-",17,{"$f":"IF(AND(I12<>\"\",F22<=I12,H22>=I12<1),,IF((F22<=I12)*OR(H22>=I12),I12,0))","v":0},null,null,"13 Punkte",3.3E-3,0.73499999999999999,95.28,15,0,{"$f":"IF(AND(I22<>0,L28>(P22-1)),1,0)","v":0}]
["umfassend modernisiert",null,null,null,null,18,"-",20,{"$f":"IF(AND(I12<>\"\",F23<=I12,H23>=I12,I12<1),I12,IF((F23<=I12)*OR(H23>=I12),I12,0))","v":0},null,null,"≥ 18 Punkte",2E-3,0.44,94.2,10,0,{"$f":"IF(AND(I23<>0,L28>(P23-1)),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Summe",{"$f":"SUM(Q19:Q23)","v":24},{"$f":"SUM(R19:R23)","v":1}]
["Ermittlung der Restnutzungsdauer und des rechnerischen Baujahres",null,null,null,null,null,null,null,null,null,null,"Maximales tatsächliches Gebäudealter unter Berücksichtigung\nder gewählten Gesamtnutzungsdauer:"]
["Vorgaben","Stichtag",null,null,"nur das Jahr !",{"$f":"YEAR(EingabeMaske!D16)","v":2023},null,null,null,null,null,36]
[null,"Baujahr",null,null,null,{"$f":"EingabeMaske!D23","v":1995},null,null,null,null,null,"Berechnung des relativen Gebäudealters (Alter/GNDx100):"]
[null,"tatsächliches Alter",null,null,null,{"$f":"F26-F27","v":28},null,null,"Jahre",null,null,60,"%"]
[null,"Bestimmung der Restnutzungsdauer nach ImmoWertV"]
[null,"Gesamtnutzungsdauer",null,null,null,{"$f":"EingabeMaske!D24","v":80},null,null,"Jahre"]
[null,"Restnutzungsdauer nach ImmoWertV",null,null,null,{"$f":"'RND ImmoWertV'!B15","v":52},null,null,"Jahre"]
[null,"lineare Alterswertminderung",null,null,null,{"$f":"ROUND((F30-F31)/F30*100,0)","v":35},null,null,"%"]
[null,"fiktives Baujahr",null,null,null,{"$f":"F26-(F30-F31)","v":1995}]
[null,"Die Ermittlung des fiktiven Baujahrs wurde durchgeführt",null,null,false,{"$f":"IF(E34=TRUE,\"ja\",\"nein\")","v":"nein"}]

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[]
["Restnutzungsdauer bei Modernisierung nach ImmoWertV"]
[null,null,null,null,null,null,null,null,null,"a",1.25,1.25,1.0767,0.90329999999999999,0.73,0.67249999999999999,0.61499999999999999,0.5575,0.5,0.46600000000000003,0.432,0.39800000000000002,0.36399999999999999,0.33,0.30399999999999999,0.27800000000000002,0.252,0.22600000000000001,0.2,0.2,0.2]
[null,null,null,null,null,null,null,null,null,"b",2.625,2.625,2.2757000000000001,1.9262999999999999,1.577,1.4578,1.3385,1.2193000000000001,1.1000000000000001,1.0269999999999999,0.95399999999999996,0.88100000000000001,0.80800000000000005,0.73499999999999999,0.67600000000000005,0.61699999999999999,0.55800000000000005,0.499,0.44,0.44,0.44]
[null,null,null,null,null,null,null,null,null,"c",1.5249999999999999,1.5249999999999999,1.3877999999999999,1.2504999999999999,1.1133,1.085,1.0567,1.0283,1,0.99060000000000004,0.98109999999999997,0.97170000000000001,0.96220000000000006,0.95279999999999998,0.9506,0.94850000000000001,0.94630000000000003,0.94420000000000004,0.94199999999999995,0.94199999999999995,0.94199999999999995]
[null,null,null,null,null,null,null,null,null,"ab rel. Alter",60,60,55,55,40,35,30,25,20,19,18,17,16,15,14,13,12,11,10,10,10]
[]
[null,"Ergebnis",null,null,null,null,null,"Vorgaben"]
[null,"RND","Pkte","abger. Pkte","RND","aufger. Pkte","RND","GND","Alter","rel. Alter [%]",0,{"$f":"K9+1","v":1},{"$f":"L9+1","v":2},3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
[1,{"$f":"ROUND(E10+(C10-D10)*(G10-E10),0)","v":52},{"$f":"RND!I12","v":0},{"$f":"ROUNDDOWN(C10,0)","v":0},{"$f":"IF($J10=0,0,HLOOKUP(D10,$K$9:$AE$10,$A10+1,0))","v":52},{"$f":"ROUNDUP(C10,0)","v":0},{"$f":"IF($J10=0,0,HLOOKUP(F10,$K$9:$AE$10,$A10+1,0))","v":52},{"$f":"RND!F30","v":80},{"$f":"RND!F28","v":28},{"$f":"IF(H10=0,0,I10/H10*100)","v":35},{"$f":"ROUND(IF(($J10>=K$6)*($H10>=$I10),K$3*$I10^2/$H10-K$4*$I10+K$5*$H10,IF(($J10>=K$6)*($H10<$I10),K$3*$H10^2/$H10-K$4*$H10+K$5*$H10,$H10-$I10)),2)","v":52},{"$f":"ROUND(IF(($J10>=L$6)*($H10>=$I10),L$3*$I10^2/$H10-L$4*$I10+L$5*$H10,IF(($J10>=L$6)*($H10<$I10),L$3*$H10^2/$H10-L$4*$H10+L$5*$H10,$H10-$I10)),2)","v":52},52,52,52,52.57,53.09,53.59,54.1,55.06,56.01,56.97,57.92,58.88,60.1,61.33,62.55,63.78,65,65,65]
[]
[null,"Mindestrestnutzungsdauer:"]
[null,{"$f":"30%*H10","v":24}]
[null,"maßgeblich:"]
[null,{"$f":"IF(B13>B10,B13,B10)","v":52},"Jahre"]

{"sheet":"Werte","index":9,"n_rows":9,"n_cols":1,"rows_kept":9,"cut":false,"hidden":true,"merged":[]}
["Garage"]
["Doppelgarage"]
["Carport"]
["Carport und Garage"]
["Sonstiges (freie Eingabe)"]
[]
[]
["freistehend / DHH / REH"]
["Reihenmittelhaus"]

{"sheet":"Werte 2","index":10,"n_rows":4,"n_cols":14,"rows_kept":4,"cut":false,"hidden":true,"merged":[]}
["Bewertungsgrundstück","WO gesamt","WO","BRW","UK WO","UK RW",null,null,null,null,"Restfläche"]
["Fall 1: Eine Aufteilung in selbstständig verwertbare und baulich nutzbare Teilflächen ist möglich. Die Teilfläche des bebauten Grundstücksteils (überbaute Fläche zzgl. Umgriffsfläche) beträgt:",{"$f":"EingabeMaske!D19","v":500},{"$f":"EingabeMaske!D20","v":0},{"$f":"EingabeMaske!D27","v":500},{"$f":"IF(C2*D2>0,1.7*C2^(-0.0855),\"\")","v":""},{"$f":"IF(C2*D2>0,1.7*D2^(-0.0855),\"\")","v":""},{"$f":"IF(C2*D2>0,E2/F2,1)","v":1},{"$f":"B2-C2","v":500},"selbstständig verwertbare Teilfläche","Anpassung an die Grundstücksgröße",{"$f":"IF(C2=0,0,B2-C2)","v":0},{"$f":"IF(C2*D2>0,1.7*K2^(-0.0855),\"\")","v":""},{"$f":"IF(C2*D2>0,L2/F2,1)","v":1},{"$f":"IF(EingabeMaske!D20=0,\"Angabe der Fläche erforderlich\",\"\")","v":"Angabe der Fläche erforderlich"}]
["Fall 2: Die mittlere Grundstückstiefe liegt über 40 m. Eine Aufteilung in selbstständig verwertbare und baulich nutzbare Teilflächen ist nicht möglich. Die Fläche bis zu 40 m Tiefe (Vorderland) beträgt:",{"$f":"EingabeMaske!D19","v":500},{"$f":"EingabeMaske!D20","v":0},{"$f":"EingabeMaske!D27","v":500},{"$f":"IF(C3*D3>0,1.7*C3^(-0.0855),\"\")","v":""},{"$f":"IF(C3*D3>0,1.7*D3^(-0.0855),\"\")","v":""},{"$f":"IF(C3*D3>0,E3/F3,1)","v":1},{"$f":"B3-C3","v":500},"Hinterlandfläche","Wertfaktor für Hinterland",{"$f":"IF(C3=0,0,B3-C3)","v":0},{"$f":"IF(C3*D3>0,1.7*K3^(-0.0855),\"\")","v":""},0.25,{"$f":"IF(EingabeMaske!D20=0,\"Angabe der Fläche erforderlich\",\"\")","v":"Angabe der Fläche erforderlich"}]
["Fall 3: Eine Aufteilung in selbstständig verwertbare und baulich nutzbare Teilflächen ist nicht möglich. Die mittlere Tiefe des Grundstücks liegt unter 40 m. Eintrag auf 0 setzen.",{"$f":"EingabeMaske!D19","v":500},0,{"$f":"EingabeMaske!D27","v":500},{"$f":"IF(D4>0,1.7*B4^(-0.0855),\"\")","v":0.99927951831873274},{"$f":"IF(D4>0,1.7*D4^(-0.0855),\"\")","v":0.99927951831873274},{"$f":"IF(D4>0,E4/F4,1)","v":1},{"$f":"0","v":0},null,null,0,null,null,{"$f":"IF(EingabeMaske!D20>0,\"Eintag auf 0 m² setzen\",\"\")","v":""}]