Property assessment is the official assessment of a property's value and land value. It is prepared by the Danish Property Assessment Authority (Vurderingsstyrelsen) and forms the basis for property taxes (property value tax, land tax, and coverage charge). Assessments are made in a data-driven system that includes factors such as area, year of construction, materials, land conditions, and transportation options.

According to the Property Assessment Act, general assessments are conducted at fixed intervals, where owner-occupied homes and other property types are assessed alternately:

• Owner-occupied homes: Assessed in even-numbered years (e.g., 2024, 2026)
• Other property types: Assessed in odd-numbered years (e.g., 2025, 2027)

During a transition period, property tax is first calculated on a preliminary assessment. When the final assessment is issued, property tax is automatically recalculated. This may result in adjustment – either a refund or additional payment.

The Danish Tax Agency (Skattestyrelsen) calculates and collects property value tax and land tax based on official assessments and displays them in the preliminary and annual tax assessments. Remember to correct the preliminary tax assessment when buying or selling, so that collection is accurate.

Yes. When you receive a final assessment, it comes with appeal guidance. This includes information about:

• How to appeal the assessment
• Deadlines for appeals
• Which authority handles the appeal

In the new system, a materiality threshold applies: changes normally only occur if a correction exceeds a percentage limit (currently 20%).

Preliminary assessment:

You can also react if the preliminary assessment is incorrect, until the final assessment is available. Requests are submitted via the Assessment Portal (Vurderingsportalen). If the Property Assessment Authority changes the assessment, property tax is recalculated and used as the basis until the final assessment is issued.

Small differences in data can create noticeable differences in assessment, for example:

• Area: Incorrect registration of living space or land area
• Year of construction: Wrong construction year or renovation year
• Materials: Incorrect information about building materials
• Land conditions: Location, topography, soil quality
• Transportation options: Distance to public transport, roads, infrastructure
• Property type: Classification as owner-occupied home, rental property, commercial property, etc.

You can view your assessment in the Assessment Portal (Vurderingsportalen) and find key property data at OIS.dk (Offentlig Information om Støtte).