In the event of a change in market value, relevant documentation could be:
- estimated value
- valuation by an estate agent
Alternative documentation could be a purchase agreement or similar document stating the sale price. The market value may also be documented by presenting the sale price for a similar property in the same area.
The documentation will then typically consist of property details, etc. which indicate that the properties concerned are similar, as well as prices obtained from Finn.no, etc.The documentation or basis must date from 1 July or after in the income year in order for it to be taken into consideration in your next tax assessment.