Property taxes and mass valuation in Sweden

Farnkvist, Olof

Property taxes are levied in Sweden on real property, with the exception of properties like hospitals, schools and churches. The owner of the property is charged to pay the tax. Every taxable property unit has an official assessed value. The values of land and improvements form the base for the individual assessed value.

Event: UN ECE Working Party on Land Administration Workshop On Mass Valuation Systems of Land (Real Estate) for Taxation Purposes

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Document type:Property taxes and mass valuation in Sweden (343 kB - pdf)