Public information on changes to assessment of real estate tax
Any adjustments made to real estate tax after the end of the tax assessment process are public as of tax year 2023. The changes are published after the 20th day of the month following the adjustment. Public information on changes to tax assessment can also be requested by telephone: How to search public information on income taxes and real estate taxes.
Public information on changes to assessment of real estate tax includes
- property identifier
- calculated real estate tax
- name of party liable for real estate tax
The contents of the public information are defined by law.
Party liable for real estate tax
Real estate tax is payable by parties that own a real estate unit at the beginning of the calendar year (tax year). Real estate tax must also be paid by holders comparable to owners, i.e. parties that have
- a permanent right of possession to a real estate unit, or
- gratuitous possession of a real estate unit based on a surviving spouse’s right of residence or another reason that is not attributed to an agreement made by the current or previous owner of the unit.
Real estate units may have more than one owner. The shares of ownership, however, are not public tax information.
Calculated real estate tax
The amount of real estate tax included in the public information is the real estate tax imposed on the entire real estate unit (calculated real estate tax). Real estate units may have more than one owner. Tax is imposed on each owner for their share of ownership of the real estate unit. How the real estate tax on the unit is divided between the owners is not public information.
The real estate tax is calculated by multiplying the taxable value of the real estate unit with the tax rate applied to the unit. Each year’s real estate tax rates are determined by municipalities in accordance with the act on real estate tax. The taxable value of a real estate unit and the tax rate applied to the unit are not public information.
The amount of tax included in the public information on changes to tax assessment is the calculated real estate tax imposed on the real estate unit after tax adjustment.
Thousands of tax decisions on real estate tax are reviewed and tax adjusted every year. The public information does not disclose why the real estate tax has been adjusted and, due to confidentiality of taxation, the Tax Administration cannot give any further information on the matter.
The tax assessment can be adjusted within three years from the end of the tax year or, in the case of appeals, even after that. The number of decisions on changes to tax assessment for a particular tax year therefore increses over the years.
Public information on changes to tax assessment can be requested by telephone
The public information on changes to assessment of real estate tax is not available on tax office worstations. However, the information can be requested from the Tax Administration’s customer service by property identifier. Read more: How to search the public information on income taxes and real estate taxes
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