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General and simplified assessment of real estate. Assessed units (type code 300-799), total assessed/base value and land area by county, type coding and type of ownership. Year 2000 - 2025

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Magnus Walestad, Statistics Sweden
+46 010-479 44 18
Byggande och bebyggelse, Statistics Sweden
- -
Yes
2026-02-19
Assessed units:
number of
Total assessed/base value, millions SEK:
millions SEK
Area, square km:
square km
Assessed units:
2000
Total assessed/base value, millions SEK:
2000
Area, square km:
2000
Assessed units:
Stock
Total assessed/base value, millions SEK:
Stock
Area, square km:
Stock
Assessed units:
No
Total assessed/base value, millions SEK:
No
Area, square km:
No
Assessed units:
No
Total assessed/base value, millions SEK:
No
Area, square km:
No
Assessed units:
2000
Total assessed/base value, millions SEK:
2000
Area, square km:
2000
Statistics Sweden
BO0601C3
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General or simplified assessment of real estate A general assessment of real estate is carried out every six years according to a schedule for each property type. Since 2003, simplified assessments have been conducted for the property types one- or two-dwelling units (type code series 200), multi-dwelling and commercial units (type code series 300), units for owner occupied dwelling, residential buildings (type code series 500), and agriculture and forestry units (type code series 100). These are performed every six years for each property type, in the years when the general assessment is not carried out. For property types within the industrial unit group, only general assessments are conducted every six years. This group includes industrial units (type code series 400), earth excavated units (type code series 600), electrical generating units (type code series 700), and special units (type code series 800). The statistics present values for the property types that have undergone general or simplified property assessment in the reporting year. This means reporting every three years for property types in code series 100, 200, 300 and 500, and every six years for property types in code series 400, 600, 700 and 800. A special assessment is conducted every year for properties that are not assessed through general assessment. In such cases, the previous year’s assessment is confirmed unless major changes have occurred on the property or if it is newly created. The ownership category Swedish church includes only the assets that the Church of Sweden owns in the legal sense. Clergy fund assets (prästlönetillgångar) are separate legal entities and are therefore reported under the category Others. Since 1 January 2007, Uppsala county has been expanded to include Heby municipality. Please note that the figures for the county are not comparable with earlier figures. Since 1 January 2007, Västmanland county no longer includes Heby municipality. Please note that the figures for the county are not comparable with earlier figures.
With the property tax assessment for the year 2016, the Swedish Tax Agency has changed two type codes for multi-dwelling and commercial building units. Before year 2016 the type codes had the following indication “320 Unit for multi-dwelling and commercial buildings, mainly residential buildings” and “325 Unit for multi-dwelling and commercial buildings, mainly non-residential buildings”. From the year 2016 the type codes has the following indications “320 Unit for multi-dwelling and commercial buildings, residential buildings” and “325 Unit for multi-dwelling and commercial buildings, non-residential buildings”. This means that the units which previously had both residential and non-residential buildings have moved to the type code “321 Unit for multi-dwelling and commercial buildings, residential- and non-residential buildings”.

observations

Assessed units

An assessed unit is assessed separately and generally corresponds to a piece of property. If certain parts of real estate have different owners, it will then be divided into a multiple assessed unit. Real estate can also be divided into multiple assessed units, if tax conditions differ or if the property is used for different purposes. Furthermore, several pieces of property within a municipality can be combined if the owner is the same, if the same tax conditions exist, and if the real estate is used for the same purpose. An assessed unit generally constitutes an object for change of ownership and tenure.