The rules for determining the taxable value of primary/secondary dwellings will thus not apply in connection with the tax valuation of farmhouses.

Part of the reason for this is that farmhouses are a special type of housing not sold on the same market as other housing. Farmhouses often have a large floor area, but because of restrictions under public law, the average sales value per square metre is less than for other residential property. Farmhouses are also sold together with the rest of the farm.