If, for example, the standard of your property is below average in the municipality or district in which you live, the Norwegian Tax Administration's estimated market value (property value) may be too high.
Certain limits have been established concerning the tax value in relation to the the actual market value. The tax value will impact on the property tax calculation.
If the tax value of your property exceeds the limits below, you can ask for it to be reduced. Consideration must be given to the limits that applied in the income year from which the calculation basis (the property values) was obtained.
For property tax assessed in 2017, it is the limits that applied to the 2015 income year which apply.
- For residential properties that you own and live in (primary dwellings), you can ask for the tax value to be reduced if the tax value amounts more than 30 percent of the market value.
- For residential properties that you own but are not registered as living in (secondary dwellings), you can ask for the tax value to be reduced if it amounts to more than 84 percent of the market value.
During the first year in which the municipal authority uses values from the Norwegian Tax Administration as a basis for calculating property tax, the deadline for appeals is six weeks after you receive the property tax notification.
For subsequent years, the ordinary appeal rules laid down in the Tax Administration Act will apply. The deadline for appealing against an assessed capital value (tax value) will normally have expired by the time you receive your property tax notification, so you should ask the Norwegian Tax Administration to amend the assessment from the previous year instead. The Norwegian Tax Administration will then assess whether there are sufficient grounds to reconsider the case.
You must pay the property tax by the due date even if you appeal.
You must explain why you are appealing and state what you believe is wrong.
You must document the property's market value. ‘Documentation’ primarily refers to a valuation provided by a qualified valuer from an estate agent or documentation concerning observable market values (the amount for which the property concerned or an almost identical property in the same area sold).
If your request for a reduction in tax value is approved, the reduction will apply for a period of five years.