Property tax in your tax assessment notice

From 2024, the charging of housing tax has been simplified. Now, you pay both land tax and property value tax via your preliminary income assessment and tax assessment notice. And doing it this way, gives you an overview of your housing tax.

In 2024 you pay housing tax based on the public property assessment of 2022. But as the assessment is not complete, you will be paying housing tax according to a provisional assessment of 2022. When the complete assessment for 2022 is available, your tax will be recalculated and adjusted - and you will get a new tax assessment notice.

New housing tax rules

The new rules on housing tax that took effect on 1 January 2024 resulted in reduced housing tax for most taxpayers. The rest of the taxpayers got a tax rebate. In your preliminary income assessment for 2024, you can see what the new rules means to your housing tax payable in 2024.

In 2021, 2022 and 2023 you also paid provisional housing tax. This tax will be adjusted when you get your 2020 assessment.

When your final property value tax is based on the 2020 public property assessment, we'll let you know and send you a link to your tax assessment notice. If you owned a property in 2021, 2022 and 2023, you will get 3 new tax assessment notices.

Until 2024, there was a tax freeze on property value tax. As a result, most taxpayers didn't get an increase.

If you agree with the tax base in the new tax assessment notices, you don't have to do anything. They will automatically take effect 25 days after you got them.

If you disagree, you can send us your objections:

Log on to E-tax (TastSelv)
Select Contakt
Select Write to us

The deadline for submitting objections is 15 days from when you were informed of the new tax base.

Please note that E-tax can only be used to make changes after your changes have been accpeted. So, if you want to enter a deduction for transport between home and work, you can only do that after you have accepted the new tax base for your housing tax.

Until 2023 you paid land tax to your local municipality. When the final land tax has been calculated based on the 2020 assessment, the municipality will send new property tax charges.

The tax ceiling ensures that the land tax can only increase according to certain agreements until 2024.

If you had registered for the municipal land tax freeze in 2021-2023, a loan is used to counterbalance possible land tax increases. The loan is payable when the home is sold.

If you have paid housing tax based on an assessment that was too high in the years 2011-2020, you will be compensated according to the repayment scheme.

If you are part of the scheme, you will get a notification when you have received your public property assessment for 2020.

The compensation is paid to your NemKonto including a surplus of 6.2% per year from the year of collection.

Property tax in your tax assessment notice

New housing tax rules

Adjustment of tax years 2021, 2022 and 2023