Bulk acoustic wave (BAW) filters have been proven to be of high demand in today's low power RF front-ends for mobile communication devices. Within the launch of 5G applications worldwide, especially in the region of new radio (nr-1) up to 6 GHz, defined frequency bands require filters of wide bandwidths, while simultaneously featuring steep edges and high out-of-band rejection. Due to the coexistence with 4G LTE (long term evolution) wireless standards as well as advanced data transfer concepts such as carrier aggregation, the increasing complexity of antenna systems forces the implementation of highly selective acoustic filters. In contrast to the widely used surface acoustic wave (SAW) technology, BAW filters appear with superior performance for frequencies above 1 GHz. This work describes the fabrication of a BAW-solidly mounted resonator (BAW-SMR) with a tailored material system of a-SiOCN:H as a low impedance (low-Z) material integrated within its acoustic Bragg mirror. A direct comparison to the widely used low-Z material of SiO2 with an acoustic impedance of around 13 MRayl is demonstrated by two equal resonator stacks by replacing only the uppermost low-Z thin film of the acoustic reflector. A single-mask design was chosen with platinum as a bottom electrode to ensure the most equal growth conditions for the piezoelectric aluminum nitride (AlN) layers on both reflectors’ surfaces featuring either the tailored a-SiOCN:H or standard SiO2. The a-SiOCN:H thin films were deposited by plasma-enhanced chemical vapor deposition and the according acoustic impedance was priorly depicted to 7.1 MRayl, which could be exploited to achieve an increase in the effective coupling coefficient beyond 7% as well as a resonator bandwidth of more than 60 MHz.