4.3.2 Housing

Item 4.3.2 Applies to the tax year 2016

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If you own a home as of 31 December, the tax value must be entered under this item. The tax value is determined annually, based on statistics on housing turnover from Statistics Norway and information about the type of dwelling, location, size and year of construction. If the tax value exceeds 30 percent of the home's market value, you can appeal a reduction of tax value, provided that the property's market value can be documented. This concerns your primary home.

If the property is a secondary home, the tax value must exceed 96 percent of the market value before you can appeal a reduction of the tax value.

For the distinction between primary and secondary housing, read here.

Does this item concern me?

This item concerns everyone who:

  • owns a dwelling/home and/or housing unit in a housing cooperative as of 31 December,
  • purchased or sold a dwelling/housing unit before 31 December for which registration took place after 31 December, 
  • bought or sold a home / housing unit before December 31, without registering change of ownership,
  • owns a dwelling/housing unit with a calculated tax value which exceeds 30 percent/96 percent of the property's market value, and the market value can be documented through either a valuation or an observable sales value, 
  • has constructed a dwelling and completed it by 31 December.

How do I enter this in my tax return?

The item will generally be pre-filled in the tax return, but you should check that everything is correct.

Purchased a new home which was registered after 31 December.

In this case, the property will not be pre-filled and you will have to enter the details of the property concerned under item 4.3.2Form RF-1282 must be completed and enclosed with the tax return if it is delivered on paper. If the tax return is delivered online and you have filled in all the housing data in item 4.3.2, you do not submit RF-1282.

Sold a home which was registered after 31 December

In this case, the property will be pre-filled in the tax return and you will have to delete the property under item 4.3.2.

Bought / Sold housing - without registration

When the change of ownership is not registered, you must submit the sales contract on the change of ownership to the Norwegian tax administration to change the owner in our records. Information about ownership etc. registered in our property register is used when filling in the pre-completed tax return. Read more about this here.

Constructing a new home

If you build a new home, the property will normally not be pre-filled, but may still be shown as a plot. You must enter the details of the property concerned under item 4.3.2 and delete it if it is shown as a plot under item 4.3.5. When the house is completed, form RF-1282 must be filled in and enclosed with the tax return if it is delivered on paper. If the tax return is delivered online and you have filled in all the housing data in item 4.3.2, you do not submit RF-1282.

Housing units in a housing cooperative

If you own a housing unit in a housing cooperative, the item will normally be pre-filled with the tax value and information from the housing cooperative, so you should check that everything is correct. The amounts you should perform the check against will be shown in the annual statement you will receive from the housing cooperative in January. If the amount is wrong, you must correct the tax return. You should also contact the housing cooperative to ensure that the annual statement is correct.

Home not shown in the tax return

If the home is not shown, you must enter the necessary details concerning it. You must state the primary area/living area, year of construction and address of the dwelling. The information varies according to whether it is a house/apartment, a housing unit in a housing cooperative, or a housing unit in a multi-unit residential building. When submitting electronically, the value will be calculated automatically when you enter the relevant information.

Form RF-1282 must be submitted together with the tax return if it is delivered on paper. If the tax return is delivered online and you have filled in all the housing data in item 4.3.2, you do not submit RF-1282.

Home in a housing association

If you have housing in a housing cooperative with a maximum price, the maximum price, including share of joint debt, will be assumed as a benchmark relative to your maximum tax value of 30/96 per cent of market value.

Incorrect tax value relative to market value

If you believe that the tax value for your primary dwelling exceeds 30 percent of the market value or for the secondary dwelling exceeds 96 percent of the market value, you can claim tax value decreased when submitting your the tax return. You must be able to document the property's market value.

Use the Housing calculator – Calculate the tax value of housing.

Incorrect information

If any information about the home is wrong, you must correct it by selecting "Change" and entering the correct information. You must also state the reason why you are changing the information (change in property data, the property is not a home, error in share of ownership, do not own the property any longer, distribution between spouses/spouse-equivalent partners or have documentation of market value).

Incorrect registration of primary/secondary home

If the property is registered as a secondary home, but is actually a primary home, this may be due to a number of reasons:

- incorrect address in the National Registry,

- if you have moved during the year, it may be that the information has not yet been updated,

- when an elderly person lives at an old people's home, the primary home may become registered as a secondary home.

If the registration contains any errors, you can correct the tax return yourself.

Log in and fill in the item.

How to change to english version of Altinn.

Documentation requirements

You do not need to send us any documentation for any changes in the tax value when you think it is too high compared to the market value, but you must be able to present documentation if we ask for it.

If you alter the tax value based on the market value, you must be able to document the market value via either a valuation or a recent observable sales value if we ask for such documentation.

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