Report on the public property assessment


Report no. 13/2012

The report concerns the public property assessments. The Danish Customs and Tax Administration (SKAT) has since 2003 had the responsibility for assessing the value of real estate and land in Denmark. The property assessments provide the basis for calculating municipal land tax and council tax, government property value tax, and other taxes. In 2012, property taxes generated revenues of approximately DKK 37.8 billion.

The objective of the study is to assess whether the Ministry of Taxation has administered public property assessments in a satisfactory manner. The report answers the following questions

  • Has the Ministry of Taxation and SKAT organised the property assessment task in a satisfactory manner?
  • Are SKAT’s assessments of property value reflecting the market prices?
  • Has SKAT handled property assessment complaints in compliance with the relevant administrative procedures?
  • Has the Ministry of Taxation addressed the property assessment problems in a satisfactory manner?

Rigsrevisionen took initiative to launch the study in December 2012.

Read the 1st chapter of the report (PDF)