Every third year, one- or two-family houses are assessed in a general or simplified property assessment. In the interim, your property may be assessed in a special property assessment. This year, 2.4 million properties have received a new proposed tax value or a declaration by post or in their digital mailbox.
Last week, on September 14th, the Swedish Tax Agency opened its e-service Property Declaration, small houses. It is easy to review the proposal and submit your property declaration there. If there are several co-owners of a property, the declaration is only sent to one of the co-owners, usually the one listed first on the title deed, but any of the co-owners can declare the property. The actual decision on the property assessment will be sent to all co-owners.
What counts as a small house?
This is how the Swedish Tax Agency writes:
”A small house is a building with one or two dwellings. Detached houses, terraced houses, semi-detached houses, and duplexes are all counted as small houses, as is a building on someone else’s land if it is set up for living. A small house on someone else’s land, such as a allotment garden cottage, shall be considered a property for property tax purposes even though it is movable property. A small house unit can also be an undeveloped plot of land intended to be built on with a small house.”
No distinction is made in property taxation as to whether a small house is a holiday home or used for permanent residence.
Anyone who has extended, modified, or renovated their home, either internally or externally, and whose changes will be completed by 1 January 2021, should review the information regarding their home's standard in the tax declaration. Skatteverket.se provides answers to the most common questions concerning property taxation.
By 2 November at the latest, the tax return must be submitted to the Swedish Tax Agency, and in mid-June next year you will receive notification of the property valuation if you have a digital mailbox, and at the beginning of July, the notification will be sent to those who receive it by post.
Charlotta Marténg
Photo: Getty Images
This article is published in cooperation with the magazine Resultat
