General and special assessment in 2019
Assessed values increased by 26.7 percent in 2019
Statistical news from Statistics Sweden 2020-02-26 9.30
The tax-assessed values of assessment units with multi-dwelling and commercial buildings and owner-occupied dwellings increased by 26.7 percent in 2019 from a year ago.
The largest increase of assessed values for multi-dwelling and commercial buildings and owner-occupied dwellings, 40 percent, was noted in Östergötland County. In Västmanland County, assessed values increased by 8.5 percent, which was the smallest increase. In Västra Götaland County, assessed values increased by 31.7 percent. In Stockholm County, assessed values increased by 11 percent. In Skåne County, assessed values increased by 26 percent.
1) Refers to the number of comparable assessed units for the year 2019 compared to the year 2018. 2) Refers to an unweighted average, each observation weighs equally.
1) Refers to the number of comparable assessed units for the year 2019 compared to the year 2018. 2) Refers to an unweighted average, each observation weighs equally.
Definitions and explanations
The change in tax-assessed values is calculated using comparable units. ‘Comparable units’ refers to assessed units that remain essentially unchanged between tax assessments. This item of statistical news presents comparable units, not the total stock of assessed units.
The tax-assessed value should 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 sell at on the open market. In the latest tax assessment of multi-dwelling and commercial buildings and owner-occupied dwellings, conducted in 2019, this means that the assessed value should be 75 percent of their sales price in 2017.
Tax assessment is carried out every three years. Assessed values are unchanged, in principle, in the period between tax assessments.
Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.