Statistics Norway

Property tax statistics, municipalities

1 Property tax, extent, use and revenues. Numbers, per cent, per thousand, NOK, NOK 1 000
  2007 2008 2009 2010 Per cent change    
          2007-2008 2008-2009 2009-2010
Extent and use              
Municipalities with property tax  272  291  299  309 7.0 2.7 3.3
Municipalities with property tax on mills and factories  137  146  133  129 6.6 -8.9 -3.0
Municipalities with property tax on both mills and factories and areas build in a townish manner 80 66 54 35 -17.5 -18.2 -35.2
Municipalities with property tax in the municipality as a whole 55 79  112  145 43.6 41.8 29.5
Average general tax rate in the municipalities with property tax. Per thousand 6.1 6.0 5.9 5.8 -2.0 -1.3 -1.7
Municipalities with differentiated tax rate 22 29 41 55 31.8 41.4 34.1
Municipalities wtih a basic deduction1 60 60 75 84 0.0 25.0 12.0
Municipalities with a property tax exemption for new houses2 68 70 75 76 2.9 7.1 1.3
Average property tax paid on a house measuring 120 square meters located close to the municipalitys's centre. NOK 1 990 2 194 2 336 2 633 10.2 6.5 12.7
               
Revenues              
Property tax in total. NOK 1 0003 5 570 781 6 119 023 6 494 498 7 107 304 9.8 6.1 9.4
Property tax from other real estate. NOK 1 0004 3 422 085 3 679 596 3 793 407 4 083 671 7.5 3.1 7.7
Property tax from residential homes and vacation properties. NOK 1 0005 2 148 696 2 439 427 2 701 091 3 023 633 13.5 10.7 11.9
Percentage of the property tax from other real estate4 61.4 60.1 58.4 57.5 -2.2 -2.8 -1.6
Percentage of the property tax from residential homes and vacation properties5 38.6 39.9 41.6 42.5 3.5 4.2 2.3
Property tax as a percentage of gross operating income 2.3 2.3 2.3 2.4 0.0 0.0 2.7
1  Several municipalities have left out answering if they got a basic deduction for residential houses and vacation properties in 2007.
2  Several municipalities have left out answering if they have property tax exempt for new houses in 2007.
3  Several municipalities have not divided the property tax in 2007 and 2008.
4  From 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. The change has resulted to a break in the time series between the year 2008 and 2009. The break in the time series does not affect the total of the property taxes.
5  From 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. The change has resulted to a break in the time series between the year 2008 and 2009. The break in the time series does not affect the total of the property taxes.

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