More about Statistics of Real Estate Assessment and the Register of Real Estate Assessment (FTR)

The central government has commissioned Statistics Sweden to produce statistics on real estate assessment. There is the General and Special Assessments of Real Estate, which form the Register of Real Estate Assessments (FTR). The primary data are obtained from the National Tax Board. The FTR is used for statistical purposes, such as a description of the stock of real estate and buildings, sample frames for statistical surveys and for different types of statistical processing for customers.

The main division in the Real Estate Assessment is by categories of Real Estate.

1. Units for agriculture and forestry
2. Units for one- or two-dwelling buildings
3. Units for multidwelling and commercial buildings
4. Industrial units including and
5. Extraction units
6. Electrical generating units
7. Special units.

The results are presented with subdivision on so called type coding.

All Real Estates are liable to taxation except so called special buildings (special units). The principles for exempt from taxation is that the use of the real estate is for common purposes, such as education, nursing or hospital care, theatre, national parks etc. For Real Estate not liable for taxation there is no assessed value.

A special assessment of real estate (SFT) is made annually for real estate not included in the General Assessment of real estate (AFT). At the SFT, the assessment of the previous year is settled, if a new assessment is not necessary for some reason. New assessments are made when, for example, new real estate has been formed or when the real estate gains a new building or a modernisation has taken place that changes the value of the real estate.

The objects of the FTR are the assessed units (taxeringsenheter). An assessed unit can be described as the total real estate in the possession of one owner, situated geographically within a municipality and with the same type of real estate. The most common assessed unit is a site with a building.

Contents

The FTR contains hundreds of variables describing taxable real estate. The most important variables for compiling statistics are listed below:

The register is well suited for special statistical services on assignment – Tailor-made statistics. There is a statistical package for municipal and regional authorities – FASTPAK, which includes information about real estate, such as owner category and type of building. For further information, contact us at: mailto:byggande.bebyggelse@scb.se.