If the building is divided into sections, the tax value should be calculated for each individual unit. You can calculate the tax value for the units by using the housing calculator.
If the building is not divided into sections, a single tax value must be determined for the whole property. The property is valued as a residential property if more than half of all the living space belongs to the residential part, including any secondary areas in the residential part such as closets, sheds, garage, etc. If more than 50% of the living space does not belong to the residential part, the property must be valued according to the rules for commercial property and you must submit form "RF-1098 Capital value of commercial property", as an attachment to the tax return.
If the property is to be valued according to the rules for residential properties, you can calculate the tax value of your property by using the housing calculator. The entire primary area of the property, or alternatively the gross living area, must be entered in the housing calculator. This means that the commercial area should be included in the basis for calculating the capital value insofar as it can be categorised as a primary area. For example, an office area could be considered a primary area in this context. However, areas which are solely used for storage purposes or similar will normally be considered to be secondary areas and should not be included in the capital calculation.
If you use one of the housing units yourself, you must tick the box for primary dwelling in the calculator.