Statistical processing

Source data

The foundation for property taxation is given by a collection of registers called the Property Statistics Register. The Register is based on information from two sources: an assessment part from the Danish Property Assessment Agency and a tax part from KMD. Since the parts are not updated at the same time, there may be slight discrepancies in the data between the two parts. Numbers for the most recent year is calculated on the basis of budget information from municipalities to the Ministry of Interior after the adoption of the municipal budgets in the autumn in the year before.

The assessment part consists of the following

• Valuation (public assessment)
• Property value
• Assessed area
• Number of apartments
• Deduction in land value for improvements

Property taxes is levied based on the public assessment from two years prior the collection year. Property taxes for own-occupied dwelling are computed based on the assessment from 1. October 2011 reduced by 2.5 per cent., whereas property taxes for other properties are computed based on the assessment from 1. October 2012. At that time, the public assessments were fixed because of a possible error in the valuation system. The property tax can however still increase until the taxable land value reaches the public assessment for each property.

The tax part consists of the following

• Taxable land value
• Land tax
• Reimbursement duties based on land value for both public and private properties
• Property user code

Frequency of data collection

Data is collected annually. Both the Danish Property Assessment Agency and KMD update their data frequently.

Data collection

Register data from both the Danish Property Assessment Agency and KMD.

Data validation

The data is validated against last year's data and against budget figures for the given year, as well as information on which municipalities that has changed their land tax rate.

Data compilation

The statistics is a yearly overview of the Danish and it can be grouped by municipalities and regions. In the regional overview, you must be aware of that the regions are not able to levy taxes, which contrast prior counties. This implies that for each region, weighted average real property taxes are calculated for the municipalities in the region, as well as a weighted average for the country. The weighting is calculated as the total income tax relative to the net taxable income of either region or the entire country, where the net taxable income is the combined budgeted income minus the personal tax relief. The weighting is based upon each municipality’s share of the main tax base.

Data are used without further treatment for the publication.

Adjustment

No corrections of data are made beyond what has already been described under data validation and data processing.