Har du fået en ejendomsvurdering, der ikke afspejler ejendommens handelsværdi?
En forkert vurdering kan betyde, at du betaler for meget i boligskat. Derfor er det vigtigt at kende til dine klagemuligheder og ikke mindst vide, hvordan du effektivt klager over en ejendomsvurdering.
Read on as we give you an overview of your complaint options.
Appealing a preliminary assessment
The new property assessment system has been delayed. This means that property tax in 2024 and 2025 will be paid based on preliminary assessments. When the final property assessments are available, the property tax for 2024 and 2025 will be recalculated and readjusted. You can't appeal a provisional assessment, but there are some very specific cases where it can be changed.
Under certain circumstances, it may be possible to change your preliminary assessment if one of the following scenarios applies to you:
- You are selling your property and are actively engaged in the sales process.
- You have recently purchased the property and the purchase was made on or before September 12, 2023.
- There have been major changes to the property, such as demolition, renovation or extension, that warrant a revaluation.
- Your property is fully or partially exempt from land tax or exempt from assessment.
- The preliminary assessment is completely skewed, either because your preliminary property value or land value is significantly too high.
If your situation falls under these exceptional cases, it may be relevant to write to the Assessment Board and request a change to the preliminary assessment.
NEED HELP REVIEWING YOUR PRELIMINARY ASSESSMENT?Reviewing your declaration
Before your final property valuation is ready, you will receive a declaration from the Assessment Agency. The declaration contains the information that is used to make the final assessment. It is important that you check the information in the declaration to ensure that it is correct. This is your opportunity to correct any errors before the final assessment is made.
What might be relevant to look for:
- Plot shape: Does your plot have an atypical or inappropriate shape, or a steep slope that makes it difficult to build on (the entire) plot? Make sure the Assessor's Office has this information.
- Surroundings: Has the Assessor's Office remembered to take your property's surroundings into account? For example, you may live close to a major highway that the Assessor's Office overlooked, or there is a lot of noise from a nearby highway or train station.
- BBR information: Is the information used from the BBR correct? This includes information about the year of conversion and extension, material used in the construction of the property, number of toilets and showers, heating source, number of floors, etc.
- Reference properties: Are the properties your assessment is compared to similar to your property? You know your area best, so you are in a good position to assess whether the reference properties being considered are comparable to your property.
- Planning basis: Has the Valuation Office used the correct planning basis, including the local plan that may apply in your area?
- Subdivision option: Can the land be subdivided? It's important to check whether you agree with the Assessment Agency regarding the possibility of subdivision, as this can have a significant impact on the land value. There may be conditions on your land that the Valuation Office is not aware of that may limit the possibility of subdivision.
- Other special circumstances: Are there any other special circumstances that apply to your property that the Valuation Office has not taken into account? For example, the property may be in very poor condition, there are poor soil conditions on the property, a number of development costs have been incurred, part of the property is listed or nature protected, or there are a number of value-reducing easements registered on the property.
Objection to the declaration
If, based on your review of the declaration, you find that there are errors in the information used by the Assessment Agency in the final property assessment, it may be relevant for you to send a written objection to the Assessment Agency.
However, it is important to note that the Assessment Agency will only change the basis of the assessment if the found errors affect the value of the property by 5% or more.
However, this requirement is easier to fulfill compared to appeals against the final property valuation, where the value must change by 20% or more.
It is also a requirement that the conditions apply specifically to your property. If the reference properties are affected by exactly the same conditions, the value impact is already indirectly taken into account.
You only have 4 weeks to object to the declaration. The deadline is calculated from the date of the declaration. There is no fee for filing an objection.
Få hjælp til klage over ejendomsvurderingShould you appeal your final property valuation?
Once you have received your final property valuation, it is also important to review the basis carefully. When reviewing the information on which the Assessment Board bases the final property assessment, it is important to check for the same conditions as described earlier during the declaration process.
The deadline for appealing is 90 days. The deadline runs from the time you receive a letter from the Assessment Agency stating that the right to appeal is open. It costs DKK 1,200 per assessment to appeal, but if you are fully or partially successful, the fee will be refunded.
It's important to think carefully before submitting a property valuation appeal.
The property value or land value can only be changed if the issues you are complaining about affect the value by 20% or more. In other words, there must be conditions that significantly change the property valuation.
This is related to the precautionary principle introduced with the new Property Assessment Act. The principle means that 20% of the public property assessment is automatically deducted before property tax is calculated.
The new housing tax rules don't necessarily mean that your housing tax will increase, even if the valuation of your property increases significantly. This is due to the introduction of lower housing tax rates, a discount scheme and a freeze scheme, among other things.
Read also the article: What do the new property valuations mean for home ownership?
A refund scheme has also been introduced for owner-occupied homes. The scheme means that you as an owner are offered compensation if you have paid housing tax on an excessive property assessment in the years 2011 - 2019 (the historical assessments). If you appeal the final property assessment, it may affect the amount of compensation you receive.
Residential tax refunds are not automatically offered for commercial properties.
Complain about the historical ratings
You cannot complain about the amount of compensation offered as part of the refund scheme. However, you can complain about the historical property assessments that have been carried forward in the period from 2011 to 2019. This may be relevant to consider if your first final assessment under the new Property Assessment Act is lower than the property assessment carried forward since 2011.
Due to the tax freeze, you may have already paid tax on a lower value.
It costs DKK 600 per assessment to appeal and you have 90 days to submit the appeal.
However, it's important to be aware that the offer of compensation lapses for the years to which the complaint relates, and complaining about the historical assessments may have other consequences.
CLEMENS CAN GUIDE YOU ON THE OPTIONS AND CONSEQUENCES OF COMPLAININGWho can complain about a property valuation?
You can appeal a property assessment if you owned the property at the time the assessment applies. The same applies if you are liable for the taxes that are due or have been paid based on the assessment.
As a rule, tenants cannot complain unless otherwise separately agreed with the landlord. This applies even if a tenant of a property is indirectly liable to pay housing tax as part of the rent.
If the property is owned by several people as a condominium or owned through a partnership, the individual owner/interested party can complain.
How can CLEMENS help?
At CLEMENS, we have a sharp focus on the new rules and their consequences for owners of both private and commercial properties. We offer you competent and targeted advice to ensure you receive the correct guidance on your options. If you want to file a complaint, we can help you through the entire process and ensure that your complaint is as effective as possible.
Book a non-binding conversation
Are you unsure how the new rules affect your property valuation or do you want to discuss your appeal options? We offer a free, no-obligation initial conversation about your challenges.
Contact us today and get your property valuation in order - before the deadlines expire!
- Free introductory meeting - get an overview and clarity of your property situation.
- Fixed price for further consultancy - we can offer a fixed price for the further process, so you have a full overview of the costs.
Contact us now to avoid financial surprises - and get prepared for the new property valuations.
We often hear these questions
It has been decided that, as a rule, you cannot appeal a preliminary property assessment.
However, in exceptional cases, you can request to change the assessment.
You only have the opportunity to appeal when the final assessment is ready.
To best prepare yourself, you should gather relevant documentation and consider seeking legal advice. This can strengthen your case when the final assessment becomes available.
Legal advice can help you understand the valuation basis and prepare a strong appeal against the final assessment.
The preliminary property valuation is used as a temporary basis for taxation until the final valuation is ready.
It's important that you review the preliminary assessment carefully as it can significantly affect your property tax.
By paying attention to the preliminary assessment, you can prepare for the financial consequences and ensure that any errors are corrected in time.
Yes, there can be significant differences between the preliminary and final assessment.
The preliminary assessment may contain errors or inaccuracies that may be corrected in the final assessment.
That's why it's important to review the final assessment thoroughly and consider appealing if there are any discrepancies.
No, you cannot appeal the preliminary property assessment. The right to appeal only opens when you receive the final assessment.
The preliminary assessment acts as a temporary tax base and cannot be changed until the final assessment is determined.
If you think your property has been over- or under-assessed, you should consider filing a complaint.
A correct assessment can lead to significant savings on your property tax and other charges.
You may want to enlist the help of a Attorney to ensure that your complaint is well founded and correctly submitted.
A Attorney can also help you navigate the complex regulations and ensure you have the necessary documentation to support your complaint.
