285137
/en/offentlig-sektor/statistikker/eiendomsskatt/aar
285137
statistikk
2017-06-19T08:00:00.000Z
Public sector;Public sector
en
eiendomsskatt, Property tax, municipal tax, tax rate, basic deduction, municipal revenue, operational accountsLocal government finances , KOSTRA , Tax accounts , Public sector
true

Property tax

Updated

Next update

Not yet determined

Key figures

366

municipalities with property tax in 2017

Property tax in the municipalities
20162017Per cent
2015 - 20162016 - 2017
1Figures for property tax accounts are published the year after the other figures concerning property tax.
Municipalities with property tax3653662.80.3
Municipalities with property tax on mills and factories7867-11.4-14.1
Municipalities with property tax on both mills and factories and areas built in76-36.4-14.3
Municipalities with property tax in the municipalities as a whole2402538.65.4
Property tax, total (NOK 1 000)112 285 381..9.9..
Property tax from commercial property (NOK 1 000)15 975 160..4.1..
Property tax from residential homes and holiday properties (NOK 1 000)16 310 221..16.1..
Property tax as a percentage of gross operating income12.9..3.6..

See more tables on this subject

Table 1 
Property tax. Extent, use and revenues

Property tax. Extent, use and revenues
2014201520162017Per cent
2014 - 20152015 - 20162016 - 2017
1Figures for property tax accounts are published the year after the other figures.
2From the year 2009, the contents and name of type 874 has changed from property tax on mills and factories to property tax from other real estates. The contents now do not only consist of property taxes from mills and factories but also from office properties, service industries properties and other permanent properties.
3From the year 2009, the contents and name of type 875 has changed from property taxes from other properties to property tax from residential and vacation homes. The contents of the type i.e. office properties, service industries properties and other permanent properties have been moved to the type 874, other real estates. The art 875 now consist of property taxes from both residential and vacation properties.
Municipalities with property tax3413553653664.12.80.3
Municipalities with property tax on mills and factories96887867-8.3-11.4-14.1
Municipalities with property tax on both mills and factories and areas built in121176-8.3-36.4-14.3
Municipalities with property tax on commercial property161716176.3-5.96.3
Municipalities with prop. tax on both com. prop. and areas in townish manner10675-40.016.7-28.6
Property tax only in areas built in a townish manner1000-100.0..
Municipalities with property tax in the municipalities as a whole19922124025311.18.65.4
Property tax in the municipality as a whole, except commercial property712171871.441.75.9
Average general tax rate (per thousand)5.85.75.85.7-1.71.8-1.7
Municipalities with a differentiated tax rate8610112213017.420.86.6
Municipalities with a basic deduction93991011036.52.02.0
Municipalities with a property tax exemption for new houses8187971007.411.53.1
Municipalities with a property tax exemption for historical buildings18321223924915.812.74.2
Municipalities with a property tax exemption for holiday properties......5......
Municipalities using the alternative tax value method..495967..20.413.6
Average property tax paid on a house measuring 120 square meters (NOK)3 3083 4883 7854 1275.48.59.0
Property tax, total (NOK 1 000)19 615 00111 176 50612 285 381..16.29.9..
Property tax from commercial property (NOK 1 000)125 458 9995 739 3805 975 160..5.14.1..
Property tax from residential homes and holiday properties (NOK 1 000)134 156 0025 437 1266 310 221..30.816.1..
Percentage of the property tax from other real estate156.851.448.6..-9.5-5.4..
Percentage of the property tax from residential homes and vacation properties143.248.651.4..12.55.8..
Property tax as a percentage of gross operating income12.52.82.9..12.03.6..

About the statistics

The statistics give a detailed overview of municipal revenues from property tax. They also show the extent and use of property tax in the municipalities both over time and in comparisons with other municipalities.

Definitions

Definitions of the main concepts and variables

Property tax is a municipality tax that each individual municipality drafts in accordance to the property tax law of June 1975 no. 29 (eigedomsskattelova). According to the law, it is the municipal council that decides whether to impose property taxes in the municipality. According to the property tax law (eigedomsskattelova), the municipal council has the option to impose property taxes in one of 7 alternative areas. These 7 areas are different combinations of areas with mills and factories, areas build in a townish manner or in the municipality as a whole.

The difference between property taxes income from use of mills and factories and from other real estate is stated in the law on property taxes (only in Norwegian):

Lov om eigedomsskatt til kommunane § 4 annet ledd: Til faste eigedomar vert rekna bygningar og tomt som høyrer til, huslause grunnstykke som hagar, lykkjer, vassfall, laste-, opplags- eller arbeidstomter, bryggjer og liknande og likeeins verk og bruk. Til verk og bruk vert m. a. rekna fabrikkar, sagbruk, møllebruk, skipsvervar, industrielle verk, og likeeins gruver, steinbrot,fiskevær, saltehus, lenser, utbygde vassfall og vassfallstykke, demningsverk, losse- og lasteplassar og liknande arbeids- og driftsstaden Bygningar og anlegg skal reknast saman med verket eller bruket når dei høyrer til eller trengst til verksdrifta. Arbeidsmaskinar og tilhøyrsle og ting som kan setjast i klasse med slikt, skal derimot ikkje reknast med utan tingen er ein part av sjølve føretaket.

The property tax law §§ 11 to 13 regulates which tax rate the municipalities can use when drafting the property taxes. In principal it is the municipal council that decides the general tax rate for the different types of properties. An exemption from this principal must be stated in law and the general tax rate must also be given. The guidelines for imposing both the different tax rates and properties is regulated by the property tax law §12.

Property tax on a house shall give information on the property tax charge for a normal house in the municipality in 2007. Below are some keywords that give the municipalities guidelines for how a normal house should be:

  • a house measuring 120 square meters, one floor without cellar.
  • No garage
  • Empty plot: 1000m2

The operating account includes revenues and expenditures, and also includes repayment etc. Operational accounts are specified according to account category, function and type. Property tax is registered under the function 800, type 874 and 875 in operational accounts.

Standard classifications

Statistics Norway has classified all the 426 municipalities (in 2017) into 16 categories , by number of inhabitants and economic external conditions. The classification of municipalities is described by Langørgen, Løkken and Aaberge (2015) (only in Norwegian).

Administrative information

Name and topic

Name: Property tax
Topic: Public sector

Responsible division

Division for Public Finance

Regional level

Municipalities- Data is published for all the municipalities.

Frequency and timeliness

Annual. Figures for property tax accounts are published the year after the other figures conerning property tax. 
Preliminary figures publication is 15. March in KOSTRA
Audited figures publication is 15. June in KOSTRA
Latest article publication is approx. 1 week after the KOSTRA publication 15. June.

International reporting

Not relevant

Microdata

Data for KOSTRA is saved in Oracle and in Linux..

Background

Background and purpose

The statistics give a detailed overview of the municipalities revenues from property tax. It also shows the extent and use of property tax in the municipalities both over time and by comparisons among the municipalities and its counterparts.

The ministry of Local Government and Regional Development is the assignment-giver (authority) for the publication of the municipality accounts statistics.

Users and applications

The statistics is important in providing governing information regarding the municipalities economical activities to politicians, state authorities and to the municipalities.

External users are e.g. municipalities and county municipalities, the Ministry of Finance and the Ministry of Local Government and Regional Development, in addition to research institutions, media and others.

Equal treatment of users

No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 8 am. Prior to this, a minimum of three months' advance notice is given inthe Statistics Release Calendar. This is one of Statistics Norway´s key principles for ensuring that all users are treated equally.

Coherence with other statistics

Not relevant

Legal authority

The Local government act, 25 sep.1992 No.107. Updated with all amendments enacted up to 7 January 2005.

Municipal accounts regulations (available only in Norwegian)
Forskrift av 15.desember 2000 om rapportering fra kommuner og fylkeskommuner § 1 jf. § 8, 2. ledd.

EEA reference

Not relevant

Production

Population

The statistics comprises all the municipalities. The municipalities have different characteristics in relation to their geographical structures and the number of inhabitants. More than half of the municipalities have less than 5 000 inhabitants, while only 12 municipalities have more than 50 000 inhabitants.

Data sources and sampling

KOSTRA data for property tax are reported through file extracts from the municipal accounts and questionnaire 33: "Property tax in the municipalities". As from 2007, property tax has been registered under two types, 874 (‘use of mills and factories’) and 875 (‘other real estate’). Before 2007, all property taxes were registered under type 874 (’property tax’). From the year 2009, the contents and names of the two types that the municipalities shall report property taxes for have been changed. From the year 2009, the new names for these will be 874 "property taxes from other real estates" and type 875 "property taxes from residential and vacation properties". The contents of type 875 have now changed such that it will only consist of property taxes paid from residential and vacation properties. Property taxes from office properties, service industry properties and other permanent properties that were previously registered on type 875 will be registered on type 874. Property taxes from all other properties including mills and factories will now be registered on type 874.

Questionnaire 33 "Property tax in the municipalities" has been answered for the first time by the municipalities in 2008 (for accounting year 2007). In the questionnaire, the municipalities report on, among other things, whether they impose property tax, the general tax rate, basic tax deductions and property tax charged on a home equivalent to 120 square metres located in the city centre.

Comprises of all the municipalities.

Collection of data, editing and estimations

Data is reported electronically to Statistics Norway by to methods. An online questionnaire containing the registration of the property taxes is submitted as well as a file extract from the municipalities accounting systems.

The deadline for reporting of both the questionnaire and file extract is 15th Feb.

There are different controls and revision systems designed for the submission of both the electronic questionnaire and file extract.

Data from the questionnaire is controlled online and further checks is made once received.

The data containing the accounting figures is controlled online before submission to Statistics Norway with the help of an online control program designed to counter check the file-extract for any deviations. In case of any deviations, the file must be corrected by the respondents (municipalities) before it is finally accepted and registered. Additional checks are further carried out internally in Statistics Norway. These are checks to ensure that there are figures for important activities which have been assigned to the municipalities by legislation. In addition the figures are checked against figures from the previous year and against the corresponding municipality groups.

If large or many deviations are found, the respondent is contacted and asked to submit a new corrected questionnaire and/or corrected accounting report. Data for the previous year is published as part of KOSTRA (Municipality-State-Reporting) the following year on March 15th as preliminary figures. In addition the municipalities and county municipalities have a deadline the 15th of April to report their improved figures for the publication of audited figures 15th of June.

The data is published in basic figures. Basic figures are absolute figures.

Seasonal adjustment

Not relevant

Confidentiality

Not relevant

Comparability over time and space

Before 2007 property tax could only be registered under one type in KOSTRA. In 2007 the type was divided into 2 categories, 874 use of mills and factories and 875 other real estate. This division did not result into a disruption in time series. The reporting of the questionnaire 33 was carried out for the first time in 2008 and thus can the data not be compared over time.

Break in the time series between 2008 and 2009. The change of KOSTRA’s classification has resulted in a break in the time series for the municipalities’ data for the years 2008 and 2009. From 2009, each municipality shall report property taxes from residential and vacation homes as a separate account. Previously, property taxes from office properties, service industry properties and other permanent properties have been reported together with taxes from residential and vacation homes. For the statistics this means that the figures for 2007 and 2008 are not comparable with 2009. The change affects the variable for property taxes from other real estates and property taxes from residential and vacation homes. The break in time series does not affect the total income from property taxes.

Accuracy and reliability

Sources of error and uncertainty

The controlling of the published preliminary figures March 15th, are only done by electronic controls. These controls do not find all the errors and there can be errors in the published preliminary figures March 15th. When publishing edited figures June 15th, controls are made by both Statistics Norway and the municipalities themselves. The publication gives very detailed information, and the controls done by Statistics Norway do not cover all details, so errors can still occur.

Questionnaire 33 property tax in the municipalities has been reported for the first time by municipalities in 2008 (for accounting year 2007). The questionnaire is not without errors as the municipalities have no experience in the registration of the required data and also due to the absence of similar figures from the previous year.

Partial non-response occurs. The reporting of questionnaire 33 and municipality accounts is based on the principle of total counting, but there will always be considerable defections when Statistics Norway publishes preliminary figures March 15th. The audited figures published the 15th of June by KOSTRA, are figures controlled by the municipalities themselves and Statistics Norway.

Publication of audited figures 15th of June produce some defections but considerable less than publication of the preliminary figures. In the publication of 15th March the defection rate can be about 30 per cent, but in June the defection rate is normally less than 2 per cent.

The statistics is based on the principle of total counting.

Revision

Figures for property tax accounts are published the year after the other figures conerning property tax. 
Preliminary figures publication is 15. March in KOSTRA
Audited figures publication is 15. June in KOSTRA

Contact