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OSLO – Norwegian taxpayers who believe they are overpaying on property tax have a powerful tool at hand: their 2023 tax return. Skatteetaten (the Norwegian Tax Administration) is encouraging property owners to verify the assessed market value used by municipalities to calculate property tax—and make corrections if necessary.
“If your municipality uses Skatteetaten’s estimated market value and you can document that it’s too high, you can adjust it directly in your tax return,” said Elisabeth Fischer, Director of the Tax Division at Skatteetaten.
1️⃣ Background: Why Property Values Matter in Norway
Over 100 municipalities in Norway now rely on a model developed by Statistics Norway (SSB) to estimate the market value of residential properties. This valuation feeds directly into how property tax is calculated.
These estimates consider:
- Location
- Square meters (P-rom or usable space)
- Year of construction
- Property type
However, Skatteetaten acknowledges that the estimated market value can, in some cases, exceed a property’s actual market worth.
2️⃣ How to Lower Your Property Tax
If you believe the estimated value is too high, here’s what you should do:
✅ Step 1: Check the property data listed in your 2023 tax return (under “Housing and Assets”)
✅ Step 2: Correct any inaccurate details like size (P-rom), construction year, or property type
✅ Step 3: Upload documentation (e.g., a recent valuation or sale price) if the market value still appears too high even with correct data
Skatteetaten will recalculate the estimated value based on your corrections, which municipalities will then use to reassess your 2025 property tax.
Note: If multiple people co-own the property, each owner must submit the same corrected information in their own tax return.
3️⃣ Exceptions and Limitations
Not all municipalities use the state-provided market value. If your local authority conducts independent appraisals, you must contact the municipality directly to file a complaint.
You cannot change the market value yourself if:
- You’ve received a formal audit notice regarding the property’s valuation, or
- Authorities have already issued a binding decision
In those cases, you’ll need to file an official appeal.
4️⃣ New Area Measurement Standard – What Changed in 2024?
As of January 1, 2024, Norway adopted a new national standard for measuring residential area. The key change:
“P-rom” and “S-rom” were replaced by “BRA” (usable floor area)
This has led to some confusion among homeowners about how property tax will be calculated under the new rules. However, Skatteetaten confirmed there’s no change in the valuation model for 2025.
“SSB will continue to convert measurements to P-rom until new legal guidelines are implemented,” said Fischer.
5️⃣ Important Deadlines and Future Impact
The 2026 property tax base will be determined by the market value in this year’s tax return (2023 income year).
“If homeowners want the correct property tax next year, they need to check their tax filing now,” Fischer emphasized.
Deadline Reminder:
You have up to 3 years to amend your tax return unless the value is under investigation or finalized by authorities.
With municipalities increasingly relying on automated valuations and rising concerns over inflated tax bills, early intervention is key. Accurate, well-documented corrections not only reduce current taxes but also prevent overpayment in years ahead.
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