General assessment of real estate for agriculture and forestry units in 2023
Assessed values for agriculture and forestry units increased by 34 percent in 2023
Statistical news from Statistics Sweden 2024-02-28 8.00
For agriculture and forestry units, the total assessed value increased by 34 percent for comparable units between 2022 and 2023 in the 2023 general real estate assessments.
The highest increase of assessed values for agriculture and forestry units, 46 percent, was in Dalarna County. In Kalmar County, assessed values increased by 19 percent, which was the lowest increase in Sweden.
Differences in changes of assessed values between municipalities
The largest increase in average assessed values of agriculture and forestry units was 66.6 percent, in Åre municipality. In Oskarshamn municipality the assessed values increased with 9.4 percent, which were the lowest increase in Sweden. Two municipalities lack comparable agriculture and forestry units, Solna and Lidingö. Then there are 288 municipalities that have comparable assessed units between 2022 and 2023 in this comparison.
| Rank | Municipality | Number of assessed units | Change in percent |
|---|---|---|---|
| 1 | 2321 Åre | 1 487 | 66.6 |
| 2 | 2514 Kalix | 1 637 | 65.5 |
| 3 | 2303 Ragunda | 1 354 | 57.0 |
| 4 | 1761 Hammarö | 145 | 56.0 |
| 5 | 2029 Leksand | 3 093 | 55.4 |
| 6 | 2582 Boden | 1 361 | 53.1 |
| 7 | 2023 Malung-Sälen | 3 056 | 52.9 |
| 8 | 2305 Bräcke | 1 389 | 52.8 |
| 9 | 2460 Vännäs | 884 | 51.9 |
| 10 | 2280 Härnösand | 1 155 | 51.5 |
| Rank | Municipality | Number of assessed units | Change in percent |
|---|---|---|---|
| 288 | 0882 Oskarshamn | 770 | 9.4 |
| 287 | 0834 Torsås | 745 | 9.7 |
| 286 | 1233 Vellinge | 444 | 12.0 |
| 285 | 1287 Trelleborg | 828 | 12.0 |
| 284 | 0883 Västervik | 1 204 | 12.4 |
| 283 | 0584 Vadstena | 248 | 13.4 |
| 282 | 1231 Burlöv | 33 | 13.5 |
| 281 | 1262 Lomma | 114 | 13.6 |
| 280 | 1280 Malmö | 190 | 14.3 |
| 279 | 1080 Karlskrona | 2 246 | 14.5 |
Definitions and explanations
The change in assessed value for the general assessment of real estate in 2023 is calculated using comparable units. The term “comparable unit” refers to assessed units that remain essentially unchanged between assessments. This is the population given here.
The assessed value is to correspond to 75 percent of the market value two years before the latest tax assessment. Market value refers to the price that the assessed unit could achieve in a sale on the open market. For the general property taxation for agriculture and forestry units conducted in 2023, this means that the taxation value should be 75 percent of the sales price for agriculture and forestry units in 2021.
Type codes that are included in the comparison of assessed values are type code 110 Unbuilt unit for agriculture and forestry and 120 Built-up unit for agriculture and forestry.
For some municipalities, the number of comparable assessed units is small, which means that an individual assessed unit can have a major impact on the reported change.
The reported changes are calculated with unweighted averages. This means that a change for each assessed unit that exists for each year and is comparable is calculated (one quota) and then the quotas are summed and divided by the number of assessed units for each accounting level (regional division).
Statistical Database
More information is available in the Statistical Database
Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.