Simplified assessment of real estate for one-and two-dwelling buildings in 2024
Assessed values for one- or two dwelling units increased 30 percent in 2024
Compared with 2023, the assessed values for one- or two dwelling units increased by 30 percent for comparable units in 2024.
In 2024 there has been a simplified assessment of real estate for one- or two dwelling units. With this assessment the Swedish Tax Agency has calculated new assessed values. The assessed values have increased or decreased and the determent for that is the property sales done during 2020-2022.
The highest increase in Sweden of assed values for one- or two-dwelling units was in the county of Jämtland by 41 percent. In the county of Blekinge the assessed values increased by 26 percent which was the lowest increase in Sweden.
Major differences in assessed value changes between municipalities
The highest increase in Sweden of average assessed values for one- or two-dwelling units was in the municipality of Vansbro by 54 percent. Haparanda was the municipality with the lowest increase in the assessed values with 8 percent. In the three metropolitan municipalities, Stockholm, Göteborg and Malmö, the tax value changes varied. In Stockholm it increased by 30 percent, in Malmö and Göteborg it increased by 30 and 24 percent respectively.
Of the ten municipalities with the highest changes, 3 out of 10 are in Jämtland County. There is a relatively large geographical spread among the municipalities that have the lowest changes.
| Municipality | Total number of comparable assessed units | Change in percent |
|---|---|---|
| Vansbro | 2 832 | 54 |
| Älvdalen | 5 855 | 51 |
| Härjedalen | 10 617 | 51 |
| Skellefteå | 19 654 | 51 |
| Åre | 7 543 | 45 |
| Markaryd | 3 552 | 45 |
| Berg | 5 221 | 44 |
| Ragunda | 1 876 | 44 |
| Sorsele | 1 220 | 44 |
| Skinnskatteberg | 2 325 | 44 |
| Municipality | Total number of comparable assessed units | Change in percent |
|---|---|---|
| Haparanda | 3 020 | 8 |
| Strömstad | 6 313 | 12 |
| Överkalix | 1 255 | 15 |
| Övertorneå | 1 735 | 15 |
| Årjäng | 3 862 | 16 |
| Sunne | 4 342 | 18 |
| Nora | 3 413 | 18 |
| Malå | 888 | 18 |
| Hällefors | 2 760 | 19 |
| Tidaholm | 3 377 | 19 |
Definitions and explanations
The change of assessed value at the simplified assessment of real estate in 2024 is calculated on comparable units. The term “comparable unit” refers to assessed units which are essentially unchanged between the assessments. It is this population that is given here.
The assessed value shall correspond to 75 percent of the market value two years before the latest tax assessment. Market value refers to the price the assessed unit could get at a sale on the open market. For the general property taxation for one- or two-dwelling building that was conducted in year 2024, this means that the taxation value should be 75 percent of the sales price for year 2022 for one- or two-dwelling buildings.
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”.
Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.