Real estate tax assessment in 2018
Assessed values increased 29 percent in 2018
Compared with 2017, assessed values of one- or two-dwelling units increased by 29 percent in 2018.
In 2018, simplified assessment of real estate for one- or two-dwelling units was carried out. Based on this assessment, the Swedish Tax Agency has calculated new assessed values. Assessed values have changed based on property sales in 2014–2016.
Stockholm County accounted for the largest increase, 38 percent, in assessed values of one- or two-dwelling units. In Blekinge County, assessed values increased by 13 percent, which was the lowest increase.
Major differences in assessed value changes between municipalities
The largest increase in average assessed values of one- or two-dwelling units was 50 percent, in Järfälla municipality. Assessed values decreased in two municipalities, Munkfors and Pajala, by 5 percent and 4 percent respectively, which were the largest decreases in Sweden. In the three major city municipalities of Stockholm, Göteborg and Malmö, assessed values increased by 46 percent, 34 percent and 25 percent respectively.
Among the ten municipalities with the largest changes, eight out of ten are located in Stockholm County. Among the ten municipalities with the smallest changes, four out of ten are located in Värmland County.
| Municipality | The number of comparable assessed units | Change in percent | |
|---|---|---|---|
| Järfälla | 9 686 | 50 | |
| Huddinge | 18 207 | 47 | |
|
Botkyrka
|
11 865 | 47 | |
|
Boden
|
7 079 | 47 | |
|
Salem
|
3 155 | 46 | |
|
Upplands-Bro
|
5 112 | 46 | |
| Stockholm | 41 449 | 46 | |
| Vännäs | 2 237 | 46 | |
| Vallentuna | 7 960 | 43 | |
| Täby | 13 697 | 43 | |
| Municipality | The number of comparable assessed units | Change in percent | |
|---|---|---|---|
| Munkfors | 1 429 | -5 | |
| Pajala | 2 457 | -4 | |
|
Hagfors
|
4 873 | 0 | |
|
Bengtsfors
|
4 032 | 1 | |
|
Eda
|
3 064 | 1 | |
|
Haparanda
|
2 928 | 1 | |
| Perstorp | 1 681 | 2 | |
| Filipstad | 3 703 | 3 | |
| Bräcke | 2 384 | 3 | |
| Ronneby | 10 037 | 4 | |
Definitions and explanations
The change in assessed value for the simplified assessment of real estate in 2018 is calculated using comparable units. The term “comparable unit” refers to assessed units that remain essentially unchanged between assessments. This is the population given here.
The assessed value is to correspond to 75 percent of the market value two years before the latest tax assessment. Market value refers to the price that the assessed unit could achieve in a sale on the open market. For the general property taxation for one- or two-dwelling building conducted in 2018, this means that the taxation value should be 75 percent of the sales price for one- or two-dwelling buildings in 2016.
Type codes that are included in the comparison of assessed values are type code “220 One- or two-dwelling building, developed”, “223 One- or two-dwelling building, with residential buildings and premises”, “225 One- or two-dwelling building, dwelling with leasehold” and “230 One- or two-dwelling building, group house area under Chapter 12. 3§ FTL”.
Statistical Database
More information is available in the Statistical Database
Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.