Sami Polski اردو
The Norwegian Parliament (Storting) has adopted a new method of calculating the tax value of housing properties, the purpose of which is to ensure closer alignment between the tax value and sales value of properties.
With effect from 2010, a housing property’s tax value will be based on its total area, type, age and geographical location.
Please fill in the total area of your property in the enclosed form. Check the pre-completed information, make any necessary changes and provide additional information where applicable.
You are required to provide information about the total area of all primary rooms (primære rom - PROM) in your property. If you do not know the area of P-ROM, you can state the net living area (boareal - BOA) of your property.
Information about P-ROM and BOA can be found, for example, in purchase and property appraisal documents. For information about how to calculate the net living area, please see skatteetaten.no/boligverdi.
You can submit information via skatteetaten.no/boligverdi or by SMS (see instructions in the enclosed form). The enclosed form can also be delivered, or sent, to your local tax office. Your reply must be received by 15 October 2010 at the latest in order for the new tax value of your housing property to be taken into consideration when calculating the amount of tax to be deducted from your earnings in 2011.
Guidelines for "RF-1282 Information on calculating the tax value of housing properties"
The form has been pre-completed with the information that the Norwegian Tax Administration has about your housing property. Please fill in any missing information and correct any errors in the information entered in advance. If you need more information, see skatteetaten.no/boligverdi or contact your local tax office.
At skatteetaten.no/boligverdi you can also calculate an estimated new tax value of your housing property.
Housing that you are required to provide information about
On the form you must provide information about all housing properties that you own. Exceptions are holiday homes, dwelling houses on farms and housing properties abroad. If you own housing properties other than those which are included on the form, please see skatteetaten.no/boligverdi.
Jointly owned housing
If a housing property is owned jointly with one or more other people, a form will be sent to each of you. Spouses who are living together will receive one joint form.
Where only the area needs to be stated, it is sufficient for one of the owners to submit the information in order for the new tax value to be entered in advance for all the owners.
If all the owners agree, one owner can submit the information on behalf of them all, in which case you must remember to tick the appropriate box to indicate this. If varying information is submitted about the same housing property, the tax value will not be entered in advance for any of the owners.
Has the housing property been sold?
If you no longer own the housing property, you do not need to submit the form. If you have bought a new housing property, you must submit form RF-1282 for any new property to be included in your pre-completed tax return, see skatteetaten.no/boligverdi.
Definitions
Primary room (primære rom - P-ROM)
A P-ROM is any room that can be defined as living quarters in your housing property, for example a living room, kitchen, bedroom, bathroom, utility room or hall. Access to a P-ROM must be via a door or stairs. Garages, undecorated rooms in the basement/loft, storage rooms and other storage spaces are not deemed to be P-ROM.
A list of rooms deemed to be P-ROM and instructions for measuring the area of the P-ROM in your housing property are available at skatteetaten.no/boligverdi.
Net living area (boareal - BOA)
BOA is the area of the main part of the housing property, which corresponds to the area of the rooms called P-ROM. Other areas may also be regarded as part of the BOA, depending on the materials used for the rooms in question, for example wallpapered storage rooms with parquet floors. In practice, the area of the P-ROM and the BOA will often be almost the same.
A 'detached house' is a house meant for one household, for example a freestanding house, villa or similar.
A 'small house' is a house that is physically connected to another by at least one common wall, and that may share a floor or a roof with the neighbouring house. This will typically be a terraced or semi-detached house. Detached houses in a row are also deemed to be small houses.
An apartment is a housing property in a building with at least two floors, three housing units and a joint entrance. This will typically be a housing property in a block of flats or terraced apartments.
The 'build year' is the year in which the housing property was completed. The build year will not change as a result of restoration, refurbishment or building an extension.