If you find something wrong in the Property tax bill or the Certificate of appraised value, you have the right to submit a complaint or a request for correction. To have effect on current years assessed tax you must submit a complaint or request for correction at the latest by March 31.
If you believe that something in the Property tax bill or the Certificate of appraised value is incorrect, or that taxation or appraisal is based on incorrect information in the property tax register you can submit a Complaint or a Request for correction.
March 31 is an important date to consider.
The last date to submit a Complaint is March 31. Complaints that are approved will affect the tax of the current year.
Request for correction
A request for correction may be submitted any time of the year.
- If it is submitted at the latest on March 31 of the tax year– it will be treated as a complaint and any approved changes will also affect the current years assessed tax.
- If it is submitted after March 31 – any approved changes to the register will only affect tax assessment for the coming years.
- If it submitted after October 31 – it will be treated as a complaint for the next tax year. ¹
There are 4 different forms:
- Complaint against Certificate of Appraised Value
- Complaint against Property Tax Bill
- Other Complaint
- Request for Correction
If something is incorrect regarding the appraised value of the property and this lead to incorrect tax assessment, you should submit two complaints:
- Complaint against the Certificate of appraised value (to assure that the value is correct, and thereby also the base for property tax for coming years is correct)
- Complaint against the Bill (to make corrections regarding current years assessed tax).
Please observe that even if you have submitted a Complaint or a Request for Correction you still have to pay tax, fines and debts according to the Bill.
You can submit your forms in person or through postal service:
To the protocol office of the municipality where the property is located
You can always submit your complaints or request for corrections to the municipal protocol office regardless of if it should be handled in the municipality or in Ministry of Finance.
To the protocol office of the Ministry of Finance
You can submit your complaints to the protocol office of the Ministry of Finance in the following cases:
- Complaints against Certificate of appraised value
- Complaints against your Municipality’s decision on your complaint
- Complaints against other acts issued by Ministry of Finance
¹ The assessed tax is based on information in the registers on the characteristics date, which is November 30. A request for correction that is submitted after October 31 may not be handled in time before November 30. This means that the tax can be assessed based on the old, incorrect information in the register. Therefore, the bill you get in January might be incorrect but your request for correction will be handled as a complaint. This complaint, will if it is approved, lead to a reassessment of the tax according to the bill.