11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

Act on property tax to municipalities (property tax

law)
LOV-1975-06-06-29
Date
Ministry of Finance
Ministry
LOV-2021-06-18-103
Last changed
ISBN 82-504-1255-9
Published
01/01/1976
Entry into force
24.08.2021 (professional footnotes removed, UU-adapted)
Corrected
Property Tax Act
Short title

Chapter overview:

Chapter 1. - What the law owes. (§§ 1 - 3)

Chapter 2. - Taxable property. (§§ 4 - 7)

Chapter 3. - The tax base. (§§ 8 - 9)

Chapter 4. - Tax rates. (§§ 10 - 13)

Chapter 5. - Printing of the tax. (§§ 14 - 18)

Chapter 6. Administrative and judicial review. (§§ 19 - 23)

Chapter 7. Settlement and collection. (§§ 24 - 27)

Chapter 8. - Various predictions. (§§ 28 - 33)

After § 33 of this Act took Act (fråsett §§ 8 , 9 , 17 second fairway and 18-22) enter into force on Jan. 1, 1976 with distortion effects first
gongen for eigedomsskatt for tax year 1976. - Refer temporary addition 17 Dec 1982 No.. 82 . - Cf. previous tax laws 18 Aug 1911 no. 8
§§ 6-14 for the country and no. 9 chap. 1 for the cities, repealed by law 14 March 1975 no. 5 (see III in the law). The title of the Act is
amended by Act no. 35 of 17 June 2016 .

Chapter 1. - What the law owes.

https://lovdata.no/dokument/NL/lov/1975-06-06-29 1/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

§ 1.

Property tax to the municipalities is levied according to the rules in this law.

By tax year is meant in the law the calendar year (budget year) for which the property tax has been
levied.

The property tax office is the office that is responsible for printing the tax.

§ 2.

The municipal council decides whether property tax is to be levied in the municipality.

§ 3.

The municipal council can print property tax on the anten

a. real estate in the whole municipality, or
b. real estate in a clearly demarcated area that is wholly or partly developed in an urban manner or where
such development is underway, or
c. only on power plants, wind turbines, the power grid and plants covered by the special tax rules for
petroleum, or
d. only on commercial property, power plants, wind turbines, the power grid and plants covered by the
special tax rules for petroleum, or
e. property under both letters b and c, or
f. property under both letters b and d, or
g. real estate in the entire municipality, excluding commercial property, power plants, wind turbines, the
power grid and plants covered by the special tax rules for petroleum.

To the municipality host calculated sea area out to the baselines.

0 Amending by laws 28 June 1996 No. 47 , 16 June 2006 No. 25 (from the tax year 2007), see its III, 11 Dec 2009 No.
117 (from the tax year 2010), see its III, 10 Dec 2010 No. 61 (from tax year 2011), 9 Dec 2011 no. 47 (from the tax
year 2012), 19 Dec 2017 no. 118 (ikr. 1 Jan 2019 with effect from the tax year 2019, see transitional rule in Act part I ),
20 Dec 2019 no. 88 .

Chapter 2. - Taxable property.

§ 4.

Property tax will be levied on the real estate on the basis of accrual on 1 January in the tax year.

Buildings and plots belonging to, homeless plots such as gardens, loops, waterfalls, cargo, storage or
work plots, piers and the like and similar commercial property are included in real estate. Factories include
factories, sawmills, industrial plants, quarries, unloading and loading sites and similar work and operating
locations as well as office space, shops, hotels and restaurants, etc. Production equipment and installations
shall not be included in the property tax base for commercial property. Commercial property does not
include power plants, wind turbines, the power grid and plants covered by the special tax rules for
petroleum. For wind turbines,

Floating facilities at sea for farming fish, shellfish, shellfish and other marine species are equated with
commercial property and facilities mentioned in the second sentence fourth sentence, when the facility has
been stationed in the municipality for more than 6 months in the year before the tax year. Property tax was
then levied even if the facility was not stationed in the municipality on 1 January in the tax year. The

https://lovdata.no/dokument/NL/lov/1975-06-06-29 2/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

valuation of the facility also takes place after this date. Such facilities include the physical installations such
as cages, floating modules, feeding machines, feeding warehouses, living rooms and sanitary facilities and
the like, as well as anchors, weights and the like for anchoring.
0 Amend with laws 16 June 2006 No. 25 (from the tax year 2007), 12 Dec 2008 No. 90 (from the tax year 2009), 10 Dec
2010 No. 61 (from the tax year 2011), 19 Dec 2017 No. 118 (from 1 January 2019 with effect from the tax year 2019,
see transitional rule in Act part I ), 20 Dec 2019 no. 88 .

§ 5.

Property tax free is:

a. Property owned by the state, so far
- the property is used by the King or the Royal Family, the Storting or the Government
- the property is used for cultural purposes, such as sports facilities, museums, theaters, sculptures,
etc.
- the property has historic buildings or facilities
- the property is used by the Armed Forces as a defense facility, delimited camp area or military
training area
- the property belongs to the state's transport companies as far as they serve non-profit objects
- the property is a waterfall, factory or other enterprise owned by the state and which serves non-
profit objects
b. Property belonging to railways for eelmen use, so far and as long as the property is useful in the
business.
c. Churches.
d. Properties that the municipality itself owns.
e. Legation and consulate properties owned by another state, when the other state exempts Norwegian
property from corresponding tax.
f. Property owned by the state airport company, to the same extent as the exemption for state property
according to letter a fifth indent.
g. Property owned by a health trust, to the same extent as the exemption for state property according to
letter a sixth indent.
h. Property that is run as a farm or forestry, including horticulture and nursery associated with such
operations, as well as facilities in the reindeer husbandry industry.
in. Parts of the Finnmark property did not develop their land in Finnmark county. However, this
exemption does not apply to plot area, even if the area has not been developed yet.
j. Area that is to be approved as a national park or nature reserve in accordance with Act no. 100 of 19
June 2009 on the management of nature's diversity (the Nature Diversity Act) . The exemption also
applies to areas protected as a national park or nature reserve in accordance with the former Act of 19
June 1970 no. 63 on nature conservation . The exemption does not apply to buildings with plots and
plots of land, even if the area has not been developed yet.
k. Low-productive land owned by the state directly or indirectly, as long as it serves non-profit purposes.
The exemption does not apply to buildings with plots and plots of land, even if the area has not been
developed yet.

The Ministry may lay down more detailed rules for supplementing and delimiting this provision.
0 Amendment with laws 15 May 1992 no. 45 , 13 Dec 2002 no. 85 (ikr. 1 Jan 2003 according to res. 13 Dec 2002 no.
1498 ), 12 Dec 2003 no. 103 (from the property tax year 2004), 16 June 2006 no. 25 (from the tax year 2007), 9 May
2008 no. 20 (from the tax year 2007), 12 Dec 2008 no. 90 (from the tax year 2009), 7 Dec 2012 no. 73 (from the tax
year 2013), 21 Dec 2020 no. 162 (ikr. 1 Jan 2021 with effect from the property tax year 2021).

§ 6. (Repeal)

0 Repealed by Act 15 May 1992 No. 45 .

https://lovdata.no/dokument/NL/lov/1975-06-06-29 3/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

§ 7.

The municipal council may exempt these property domains in whole or in part from property tax:
a. Property to foundations or institutions that aim to benefit a municipality, a county or the state.
b. Building that has a historic world.
c. Building that as a whole or in someone may be useful for housing. The exemption can apply for up to
20 years from the time the building was completed. The chairmanship or committee mentioned in the
Local Government Act § 5-7 , may be authorized to decide individual cases on tax exemption.
d. Building and land in certain slopes of the municipality.
e. Holiday homes.
0 Amendment with laws 20 June 2003 no. 45 (acc. 1 July 2003 according to res. 20 June 2003 no. 712 ), 16 June 2006
no. 25 (from the tax year 2007), 17 June 2016 no. 35 (acc. 1 Jan 2017), 22 June 2018 no. 83 (ikr. 1 Nov 2019 according
to res. 25 June 2019 no. 879 ).

Chapter 3. - The tax base.

§ 8. (Repeal)

0 Repealed by Act 22 June 2012 no. 44 (from the tax year 2013).

§ 8 A. General provisions

0 Added by Act 15 Dec 2000 no. 89 (from the property tax year 2001), amended by Act 7 Dec 2012 No. 73 (from the tax
year 2013).

§ 8 A-1. The scope

(1) The property tax shall be calculated according to the value to which the property is valued in accordance
with the rules in § § 8 A-2 to 8 A -4.

(2) For facilities for the production of electric power, the property tax shall be calculated according to the
value at which the property is valued in accordance with the rules in § 8 B et seq.

(3) The first paragraph does not apply to residential buildings as host appreciate UNDER § 8C .
0 Added with Act 22 June 2012 no. 44 (from the tax year 2013), former § 8A-1 change section number to § 8B-2 ,
change with Act 7 Dec 2012 no. 73 (from the tax year 2014).

§ 8 A-2. The world

(1) The value of the property shall be set at the amount one must assume that the property, according to its
facility, usability and location, can be disposed of under normal sale conditions in the event of a free sale.
The tax base for dwellings and holiday homes is set at the value multiplied by 0.7. The value of commercial
property shall be set at technical value when it is not possible to determine the value according to the rule in
the first sentence.

(2) The value of wind power plants, the power grid and facilities covered by the special tax rules for
petroleum shall be set at the technical value, or return value when it best expresses the value.

https://lovdata.no/dokument/NL/lov/1975-06-06-29 4/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

0 Added by Act 22 June 2012 no. 44 (from the tax year 2013), former § 8A-2 change section number to § 8B-3 , change
with laws 19 Dec 2017 no. 118 (ikr. 1 Jan 2019 with effect from the tax year 2019) , 20 Dec 2018 no. 99 (ikr. 1 Jan
2020 with effect from the property tax year 2020).

§ 8 A-3. Appreciation

(1) The property shall be valued at appraisal.

(2) There shall be a general assessment in the municipality every ten years. If there are special
circumstances, the municipal council may decide that a new assessment shall take place earlier or later than
this, but not later than three years after the last general assessment should have taken place. The
municipality covers the costs of assessment, and the municipal council appoints the persons who will be
responsible for the assessment.

(3) The presidency or taxpayer may demand an overcharge.

(4) The municipal council may, in lieu of the solution in the second paragraph, appoint an expert committee
which shall set the tariff on the basis of proposals from employed visual experience staff.

(5) The revaluation of a property shall take place if in the period between the general valuations, there is one
of the following reasons:
a. the property is shared,
b. buildings on the property are demolished or destroyed by fire or the like, or
d. new buildings have been erected or monal changes have been made to the property.

(6) If the value of a property has changed significantly in relation to other properties, the presidency as well
as the taxpayer may demand a special assessment in the time between the general assessments. Taxpayers
who demand re-assessment after this and the previous paragraph, must themselves cover the costs of the
assessment. Requirements for revaluation must be made before 1 November in the year before the tax year.
0 Added to with Act 22 June 2012 no. 44 (from the tax year 2013), former § 8A-3 change paragraph number to § 8B-4 .

§ 8 A-4. Office adjustment

(1) Instead of a new general assessment, the municipal council may make a decision to increase the value
(assessment) that the property was considered at the last general assessment for the levying of property tax.
The municipal council may also make a decision that a corresponding supplement shall be made for those
properties that are valued separately before a time determined by the municipal council.

(2) The increase may take place gradually over several years, but must not be more than 10 per cent of the
original tax base for a quarter of a year after the 10-year deadline for the last general assessment,
nevertheless so that the tax year 1983 is counted as the first year for such a supplement. The deadline rules
in § 8 A-3 second paragraph do not apply to office adjustment.
0 Added to with Act 22 June 2012 no. 44 (from the tax year 2013), former § 8A-4 change paragraph number to § 8B-5 .

§ 8 B. Power plants

0 Added by Act no. 44 of 22 June 2012 (from the tax year 2013).

§ 8 B-1. Tax base for power plants

https://lovdata.no/dokument/NL/lov/1975-06-06-29 5/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

(1) Property tax for plants for the production of electric power shall be calculated according to the value
(tariff) that the plant has been considered at when determining wealth and income tax the year before the tax
year. Fixed assets that are linked to power production and are wholly or partly included in the value
according to the first sentence, and regardless of whether it is part of the power plant according to the Tax
Act § 18-1 , can only be valued separately with the share of fixed assets that are not linked to power
production. Tax Act § 18-5 fourth paragraph . However, this does not apply to operating equipment located
in a municipality other than the power plant.

(2) Pursuant to section 12 , letter b, if different types of tax are used for buildings and land, special tax bases
shall be established for buildings and for land in connection with the determination mentioned in the first
paragraph.

(3) If there is a complaint about the valuation, or if the valuation is being tried by the courts, the property
tax shall nevertheless be calculated according to the value that was seen when determining the wealth and
income tax. When the question is finally settled, the tax shall be corrected in accordance with the last
decision.

(4) The value (tariff) of a plant as mentioned in the Tax Act § 18-5 first paragraph shall not be set lower
than NOK 0.95 / kWh or higher than NOK 2.74 / kWh of 1/7 of the basis for the plant's total production of
electric power for the income year and the six preceding years. If the power plant has been in operation for
less than seven years, the average for these years has been used as the basis for the calculation.
0 Added by Act 22 June 2012 No. 44 (from the tax year 2013), amended by Acts 27 May 2016 No. 14 (in effect 1
January 2017 according to Resolution 27 May 2016 No. 531 ), 19 Dec 2017 No. 118 ( ISK 1 Jan 2019 with effect from
the tax year 2019).

§ 8 B-2. Municipal distribution of the basis for property tax for power plants seen in
operation per. January 1, 2000

(1) Municipal distribution of the basis for property tax for power plants with power stations with installed
power of or over 1,000 kW put into operation per. 1 January 1997, shall be based on the location per. 1
January 2000 of such special operating assets in the power plant as mentioned in § 1-1 second paragraph in
regulations of 20 January 1997 no. 79 on the determination of tax input values ​per. 1 January 1997 for
special fixed assets in power companies and the fixed replacement value (GAV) for such fixed assets in
accordance with the rules in Chapter 2in the same regulation. The municipal distribution of the tax base
shall take place in the same way as GAV for the special operating assets in the power plant located in the
individual municipality, has a combined GAV for all special operating assets in the power plant. The
distribution of GAV on the special operating assets located in each municipality shall be based on tasks
from the Norwegian Water Resources and Energy Directorate and guidelines laid down by the Ministry.
GAV for access facilities shall not be included. GAV for control systems with associated operating
equipment shall be distributed between all power plants that have power stations with installed power of or
more than 1,000 kW located below the control system, in addition to registered energy equivalents
registered with the Norwegian Water Resources and Energy Directorate for these power stations per.
January 1, 2000

(2) The cost price for investments in special operating assets in power plants as mentioned in the first
paragraph and which were entered in the tax accounts for the first time for the income year 1997 or later
years, shall be used as a basis for correcting the municipal distribution of the tax base determined after the
first paragraph. Such a correction was first implemented with effect for the property tax year 2005.

(3) In the case of a municipal distribution of the property tax basis for power plants with power stations with
installed power of or more than 1,000 kW put into operation after 1 January 1997, with associated special
operating assets that were not covered by GAV determined per. 1 January 1997, the replacement value of
such fixed assets per. 1 January 2000 determined by the Norwegian Water Resources and Energy
Directorate. When determining the replacement value of such fixed assets, the rules in regulations of 20
January 1997 no. 79 on the determination of taxable entry values ​per. 1 January 1997 for separate fixed
assets in power companies, corresponding. The rules in the first paragraph apply correspondingly.

https://lovdata.no/dokument/NL/lov/1975-06-06-29 6/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

(4) In the case of a municipal distribution of the property tax basis for power plants with power stations with
installed power below 1,000 kW put into operation per. 1 January 2000, the rules in § 8 B-3 first paragraph
first and second sentence apply correspondingly.

(5) In the case of a municipal distribution of the property tax base for power plants as mentioned in the third
and fourth indents, the correction rule in the second indent applies correspondingly to investments that were
entered in the tax accounts for the first time for the income year 2000 or later.

(6) The GAV pursuant to this section shall include the values ​that were determined by NVE and reported in
1997 and in 2001 pursuant to section 2-3 of regulations of 20 January 1997 no. 79 on the determination of
tax entry values ​per. 1 January 1997 for special operating assets in power companies, cf. § 2 no. 2 in
regulations of 20 December 2000 no. 1343 1 on municipal distribution of the basis for property tax for
power plants.
0 Added by Act 15 Dec 2000 No. 89 (from the property tax year 2001), amended by Acts 15 June 2001 No. 46 (from the
property tax year 2001), 21 Dec 2001 No. 104 (from the property tax year 2001), 20 Dec 2002 No. 95 , 12 Dec 2003
no. 103 , 22 June 2012 no. 44 as amended by Act 7 Dec 2012 no. 79 (from the tax year 2013), change section number
from § 8A-1 .
1 Must be regulation 20 December 2000 no. 1393 .

§ 8 B-3. Municipal distribution of the basis for property tax for power plants put into
operation after 1 January 2000

(1) Municipal distribution of the basis for property tax for power plants put into operation after 1 January
2000, shall be based on the location of such special operating assets in the power plant as mentioned in § 8
B-2 first paragraph per. January 1 of the tax assessment year. The municipal distribution of the tax base
shall take place in the same way as the cost price for the special operating assets in the power plant located
in the individual municipality, has a total cost price for all special operating assets in the power plant. If
such power plants have power stations with an installed capacity of more than 1,000 kW which are below
older control systems, consideration shall be given to the control system with associated operating
equipment with the values ​mentioned in § 8 B-2 first and second paragraphs.

(2) The cost price for investments in special operating assets as mentioned in § 8 B-2 first indent in later
income years than the year when the power plant was put into operation, shall be used as a basis for
correcting the municipal distribution determined according to the first indent.

(3) The rules in the first paragraph apply correspondingly to the distribution of property tax bases
determined in accordance with the Tax Act § 18-5 sixth paragraph .
0 Added by Act 15 Dec 2000 no. 89 (from the property tax year 2001), amended by Act 22 June 2012 no. 44 as amended
by Act 7 Dec 2012 no. 79 (from the tax year 2013), amended section number from § 8A-2 , 27 May 2016 No. 14 (ikr. 1
Jan 2017 according to res. 27 May 2016 No. 531 ).

§ 8 B-4. Municipal distribution of the basis for property tax as valuation rules when
levying property tax

Municipalities that are allocated a share of the property tax base for power plants in accordance with the
rules in § § 8 B-2 and 8 B -3 shall use this share as a basis for levying property tax on the power plant.
0 Added with Act 15 Dec 2000 no. 89 (from the property tax year 2001), amend with Act 22 June 2012 no. 44 as
amended with Act 7 Dec 2012 no. 79 (from the tax year 2013), change section number from § 8A-2 .

§ 8 B-5. Implementation rules

https://lovdata.no/dokument/NL/lov/1975-06-06-29 7/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

The rules in the Tax Administration Act apply correspondingly as far as they are appropriate in
determining the municipal distribution of property tax bases in accordance with the rules in this Act. Further
rules on the completion and implementation of this section are laid down by the Ministry in regulations.
0 Added by Act 15 Dec 2000 No. 89 (from the property tax year 2001), amended by Act 22 June 2012 No. 44 (from the
tax year 2013), amended section number from § 8A-4 , amended by Act 27 May 2016 No. 14 (ikr 1 Jan 2017 according
to Res. 27 May 2016 No. 531 ).

§ 8 C. Alternative valuation of dwellings

0 Added by Act 7 Dec 2012 no. 73 (from the tax year 2014).

§ 8 C-1. Valuation of dwellings using a property basis

(1) The municipal council decides whether the property tax for dwellings shall be based on the value
(appraisal) that is considered on the property when determining wealth and income tax the year before the
tax year. The tax base for such dwellings shall be calculated in accordance with the rules in this section.

(2) The tax base for dwellings is set at the value (rate) according to the Tax Act § 4-10 second to fourth
paragraphs multiplied by 0.7. The percentage as a tribunal in the Tax Act § 4-10 second and third
paragraphs, shall nevertheless be 100 for primary residence and secondary residence.

(3) The tax base as a tribunal in the second paragraph shall be reduced by the reduction factor that is useful
in assessment pursuant to section 8 A-3 , cf. section 8 A-2 .

(4) Detailed rules on the completion and implementation of this section shall be laid down by the Ministry
in regulations.
0 Appended to the law 7 Dec 2012 No.. 73 (fom tax year 2014), edited by laws 7 Dec 2012 No.. 73 (fom tax year 2015),
13 Dec 2013 No.. 111 (as of fiscal year 2016), 19 Dec 2014 No.. 75 ( with effect from the tax year 2017), 18 Dec 2015
no. 110 (with effect from the tax year 2017), 27 May 2016 no. 14 (ikr. 1 Jan 2017 according to res. 27 May 2016 no.
531 ), 21 June 2017 no. 86 (with effect from the tax year 2017), 18 Dec 2015 no. 110 (ikr. 1 Jan 2018 with effect from
the tax year 2018), as amended by Act 21 June 2017 no. 85 , 21 June 2017 no. 76(ISK 1 Jan 2019 with effect from the
tax year 2019), 20 Dec 2018 no. 99 (ISK 1 Jan 2020 with effect from the property tax year 2020), 21 Dec 2020 no. 162
(ISK 1 Jan 2021 with effect from the property tax year 2021) , June 18, 2021 No. 103 .

§ 9.

If a property is demolished or destroyed before 1 January in the tax year, an exemplary deduction in the
tax shall be granted at discretion. Later, the property tax is calculated according to the value in which the
property is seen when determining wealth and income tax in the tax year. The provisions of § 8 B-1 , second
paragraph, apply in a similar manner.
0 Ikr. 1 Jan 2001 with effect for plants for the production of electric power according to res. 17 July 1998 No. 613 with
amendments 16 Oct 1998 No. 955 , 1 Dec 2000 No. 1195 , 30 Nov 2001 No. 1320 and 27 June 2003 No. 799 . See § 33
. Amendment with laws 7 Dec 2012 no. 73 (from the tax year 2013), 27 May 2016 no. 14 (ikr. 1 Jan 2017 according to
res. 27 May 2016 no. 531 ).

Chapter 4. - Tax rates.

§ 10.

https://lovdata.no/dokument/NL/lov/1975-06-06-29 8/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

The municipal council determined a quarter of a year in connection with the budget what investments
and rules are to be used when levying property tax for the coming tax year.

§ 11.

The property tax must be at least NOK 1 and not more than NOK 7 for every NOK 1,000 of the
assessed value. For dwellings and holiday homes, the property tax can nevertheless not be more than NOK 4
for every NOK 1,000 of the assessed value.

The municipal council may determine a bottom deduction in the property tax for all independent
housing units in real estate that have not been used in business activities.
0 Amend with laws 5 Feb 1993 no. 28 , 16 June 2006 no. 25 (from the tax year 2007), 20 Dec 2018 no. 99 (ikr. 1 Jan
2019 with effect from the property tax year 2019), 20 Dec 2018 no. 99 (ikr. 1 Jan 2020 with effect from the property
tax year 2020, the first paragraph applies to the second second sentence), 21 Dec 2020 no. 162 (ikr. 1 Jan 2021 with
effect from the property tax year 2021).

§ 12.

The municipal council can set different tax rates for:

a. The residential part in properties with independent living parts.
b. Land properties on which there are houses, and homeless land properties.
c. Buildings and grounds.
d. Delimit the area mentioned in § 3 .
0 Amendment with laws 5 Feb 1993 no. 28 , 19 Dec 2017 no. 118 (ikr. 1 Jan 2019 with effect from the tax year 2019).

§ 13.

In the first year that property tax is levied in a municipality, the tax must not be greater than NOK 1 out
of a quarter of NOK 1,000 of the assessed value. Later, the tax can not increase by more than NOK 1 for a
quarter of NOK 1,000 per year. The tax can still increase by NOK 3 for a quarter of NOK 1,000 for
homeless real estate. The tax can be increased by NOK 2 for a quarter of NOK 1,000 for properties
mentioned in § 12 letter a in the same year as the municipality introduces a bottom deduction in the property
tax. The tax rate can not be increased in the same year as the bottom deduction is eliminated. On the other
hand, the property tax can be reduced to the aforementioned minimum limits from one year to the next
without regard to how high the tax rate is from before.

In the case of first-time discharge on dwellings and holiday homes as a result of the transition to a new
discharge alternative, the tax for such property shall be NOK 1 for a quarter of NOK 1,000 of the assessed
value. The rules in the first sentence second sentence according to apply correspondingly.

When merging municipalities, special rules apply for increasing tax rates, etc. for a transitional period of
up to 3 years. The transition period will be used to coordinate the property tax. For property as a tribunal in
§ 3 d and § 4second and third paragraphs, the tax may not be greater than NOK 2 of a quarter of NOK 1,000
of the assessed value in the first year in which property tax is levied, and may not increase by more than
NOK 2 for a quarter of NOK 1,000 of the assessed value per year. For housing and holiday homes, the rules
in the first paragraph apply. The increase in tax rates must start from the first year onwards, and be
distributed equally over the entire transition period. The tax rates in the new municipality must be
coordinated before the municipality can increase the rate according to the usual rules in the law. The
discharge alternative and any bottom deduction must be the same throughout the municipality from the first
year of the transition period. The municipality can carry out a complete assessment of all properties in the
new municipality. Alternatively, the municipality may choose to limit the appraisal to non-previously valued
properties. The municipality can also use the transition period to coordinate the tariffs in the municipality.
The transition period may begin in the first year after the merger, and no later than the second year.

https://lovdata.no/dokument/NL/lov/1975-06-06-29 9/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

Municipalities, as well as postponing the coordination until the second year, must continue the property tax
as it was before the merger, with the exception of statutory changes and reductions in tax rates. The deadline
for levying property tax on municipal mergers is the end of June in the year in which the municipality begins
the transition period. The first year after the end of the transition period, the property tax shall be the same
throughout the municipality. must continue the property tax as it was before the merger, with the exception
of statutory changes and reductions in tax rates. The deadline for levying property tax on municipal mergers
is the end of June in the year in which the municipality begins the transition period. The first year after the
end of the transition period, the property tax shall be the same throughout the municipality. must continue
the property tax as it was before the merger, with the exception of statutory changes and reductions in tax
rates. The deadline for levying property tax on municipal mergers is the end of June in the year in which the
municipality begins the transition period. The first year after the end of the transition period, the property tax
shall be the same throughout the municipality.

If a municipality gets new boundaries, the rules in the first paragraph shall not prevent properties in the
area that join the municipality from being charged property tax at the same rates as before the expansion.
0 Amendment with laws 5 Feb 1993 No. 28 , 16 June 2006 No. 25 (from the tax year 2007), 17 June 2016 No. 35 (ikr. 1
Jan 2017), 19 Dec 2017 No. 118 (Ikr. 1 Jan 2019 with effect from the tax year 2019), 20 Dec 2019 no. 88 (ikr. 1 Jan
2020 with effect from the tax year 2020).

Chapter 5. - Printing of the tax.

§ 14.

The property tax office prints the property tax.

The tax shall, as far as possible, be levied before 1 March in the tax year. The first year the municipality
uses the bottom deduction in the property tax, it is nevertheless sufficient that the tax, as far as possible, is
levied before 1 April in the tax year. The first year that property tax is levied in a municipality, general
assessment and discharge must be completed before the end of June this year. However, this does not apply
to possible overcharges.

Each tax amount shall be rounded down to the nearest whole krone.

Is the tax for a property less than NOK 300, no tax shall be levied.

At the same time as the tax list is laid out (see § 15 ), a tax slip must be sent to the owner (taxpayer).
0 Amend with laws 5 Feb 1993 no. 28 , 22 June 2012 no. 44 (from the tax year 2013), 23 June 2020 no. 101 (ikr. 1 Jan
2021 with effect from the tax year 2021).

§ 15.

The property tax office maintains a property tax list (main list) where all taxed real estate in the
municipality is listed, as well as their value. The list must also state what tax rates are useful and how large
the tax levied for each property is. In an additional list, the property domains that are exempt from property
tax must be listed. Property with both taxed part and exempt part is entered with its respective part in the
two lists.

The property tax list must be available for public review for at least 3 weeks after it has been announced
that the list has been published.

A copy of the tax list is sent to the municipal treasurer and the municipal inspectorate.
0 Amendment by Act 7 Dec 2012 no. 73 (from the tax year 2013).

https://lovdata.no/dokument/NL/lov/1975-06-06-29 10/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

§ 16. (Repeal)

0 Repealed by Act 22 June 2012 no. 44 (from the tax year 2013).

§ 17.

If, contrary to the provisions of this Act, property tax is not levied, or if incorrect tax is levied, the levy
may be corrected in accordance with the tax rates and rules that applied for the year in question.

When property tax has not been levied, or has been levied with too low a sum of your valuation is
incorrect, the levy can only be corrected as far as it follows from the general deadlines in this provision. The
rate can still be adjusted for later tax years without regard to these deadlines.

The right to correct the discharge so that it affects the owner (taxpayer) is exercised if the right is not
used before 1 March of the year after the discharge. If the error is related to the owner having breached the
duty to provide information or participate in visual experience pursuant to section 31 , the discharge may
nevertheless be rectified within 3 years from the end of the tax year. The same applies if a property tax has
been levied in contravention of the provisions of this Act, or a high tax has been levied.

When the assessment is based on the value set when determining wealth and income tax, the write-off
shall be corrected only to the extent that the assessment has been made in accordance with the Tax
Administration Act § 9-4 , Chapter 12 or Chapter 13 . The deadlines for rectification pursuant to the Tax
Administration Act § 12-6 then apply correspondingly to the property tax .
0 Edited with laws June 13, 1980 no. 25 , June 22, 2012 no. 44 which changed the law 7 Dec 2012 No.. 79 (fom tax year
2013), 27 May 2016 No.. 14 (ikr. January 1, 2017 acc. Res. 27 May 2016 No. 531 ).

§ 18.

The tax office shall provide the property tax office with all information that it contains and that is
needed to print the property tax.
0 Ikr. 1 Jan 2001 with effect for plants for the production of electric power according to res. 17 July 1998 No. 613 with
amendments 16 Oct 1998 No. 955 , 1 Dec 2000 No. 1195 , 30 Nov 2001 No. 1320 and 27 June 2003 No. 799 . See § 33
. Ikr. 27 Sep 2013 with effect for homes that are valued according to § 8C according to res. 27 Sep 2013 No. 1142 .
Amended by Act no. 50 of 29 June 2007 (cf. 1 Jan 2008 according to Resolution 7 Dec 2007 no. 1370 ).

Chapter 6. Administrative and judicial review.

§ 19.

The taxpayer can complain about the property tax levied. The complaint must be submitted in writing to
the property tax office within six weeks from the latest time of the day on which it was announced that the
property tax list had been laid out or the day the tax slip had been sent in accordance with § 14 . Complaints
about the value can be made every quarter of a year in connection with the annual imposition of property
tax, if there are no complaints on the same basis in previous years.

For facilities for the production of electric power and dwellings that are valued in accordance with § 8 C
, the complaint may not apply to the value seen on the property when determining wealth and income tax, cf.
the Tax Administration Act § 13-2 fourth paragraph.

If the property is rented out and the tenant is liable for the property tax, the tenant still has the right to
complain about the value on which the property tax is based. The complaint must be presented to the tax
office, before the deadline mentioned in the first paragraph. A decision in the appeal case also has an effect
1

https://lovdata.no/dokument/NL/lov/1975-06-06-29 11/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

on the property assessment for the owner. 1

0 Amend with laws 29 June 2007 no. 50 (i.e. 1 Jan 2008 according to res. 7 Dec 2007 no. 1370 ), 22 June 2012 no. 44
(from the tax year 2013), 7 Dec 2012 no. 73 (from the tax year 2014) , 27 May 2016 no. 14 (ikr. 1 Jan 2017 according
to res. 27 May 2016 no. 531 ).
1 The last sentence is probably an incursion, because the same arrangement of valuations that was the premise has not
been made.

§ 20.

An appeal is decided by a board that the municipal council approves, unless the municipality accepts the
appeal. The municipal council can either establish its own committee to take care of the tasks or assign the
tasks to another municipal committee.
0 Amended by Laws 5 June 1987 No. 25 , 22 June 2012 No. 44 (from the tax year 2013).

§ 21.

A member of the chairmanship may not be a member of property tax committees.

0 Amending by laws 13 June 1980 No. 25 , 5 June 1987 No. 25 , 29 June 2007 No. 81 (i.e. 1 Jan 2008 according to Res.
23 Nov 2007 No. 1287 ), 22 June 2012 No. 44 (from the tax year 2013).

§ 22. (Repeal)

0 Repealed by Act 22 June 2012 no. 44 (from the tax year 2013).

§ 23.

The provisions of the Tax Administration Act § 15-4 first paragraph and § 15-6 first and second
paragraphs and the Tax Payment Act § 17-1 fourth and fifth paragraphs apply correspondingly to lawsuits
and disputes before the district court in cases of enforcement and intermediate security of property tax. The
municipality is a party to property tax cases.

The deadlines in the previous section apply correspondingly to the municipality. The municipality must
file a lawsuit against the leader of the appeals committee. The taxpayer must be notified of the lawsuit.
0 Amendment with laws 20 Dec 1993 No. 133 , 30 Aug 2002 No. 67 (Ikr. 1 Jan 2003 according to Res. 30 Aug 2002 No.
938 ), 17 June 2005 No. 67 (Ikr. 1 Jan 2009 according to Res. 21 Dec 2007 no. 1616 ), 22 June 2012 no. 44 (from the
tax year 2013), 27 May 2016 no. 14 (ikr. 1 Jan 2017 according to res. 27 May 2016 no. 531 ).

Chapter 7. Settlement and collection.

§ 24.

The property tax must correspond to the municipality where the tax is levied.
0 Amend by Act 20 Dec 2019 No. 88 (ikr. 1 Nov 2020 according to Res. 30 Oct 2020 No. 2181 ).

§ 25.

https://lovdata.no/dokument/NL/lov/1975-06-06-29 12/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

The property tax shall be paid in installments as determined by the municipal council.

The municipality may in special cases grant deferral.

The property tax shall be paid at a specified time and with the sums that have first been determined,
even if a complaint has been submitted about the discharge or the basis for discharge, or they are being tried
by an appeal body or the courts.
0 Amend by Act 20 Dec 2019 No. 88 (ikr. 1 Nov 2020 according to Res. 30 Oct 2020 No. 2181 ).

§ 26.

Of property tax that has not been settled by the correct payment date, or paid eighteenth, interest shall be
paid in accordance with rules issued by the Ministry.
0 Amending by Laws 12 June 1987 No. 42 , 21 Dec 1990 No. 64 , 20 Dec 2016 No. 107 .

§ 27.

Overdue property tax is secured by a statutory mortgage on the property in accordance with the
Mortgage Act § 6-1 . The claim is also a coercive basis for disbursement. The property tax can be collected
by the municipality according to the rules for collecting tax.
0 Amend with laws 8 Feb 1980 No. 2 , 26 June 1992 No. 86 , 17 June 2005 No. 67 (ikr. 1 Jan 2009 according to Res. 21
Dec 2007 No. 1616 ), 20 Dec 2019 No. 88 (Ikr. 1 Nov 2020 according to res. 30 Oct 2020 No. 2181 ).

Chapter 8. - Various predictions.

§ 28.

If there are special reasons why it would have been particularly unreasonable if the entire property tax
had been collected, the tax could be reduced or waived by the presidency.
0 Amendment with laws 17 June 2005 no. 67 (ikr. 1 Jan 2009 according to res. 21 Dec 2007 no. 1616 ), 19 June 2009 no.
51 .

§ 29.

The Public Administration Act applies to the handling of property tax cases with the special rules given
in this Act.

The rules in the Tax Administration Act, Chapter 3 on professional secrecy, apply in a similar way to
civil servants and board members who are involved in levying property tax instead of the rules on
professional secrecy in the Public Administration Act .

The Public Administration Act § 11 d second paragraph second sentence does not apply to civil servants
who take part in visual experience in connection with assessment.

Section 24 of the Public Administration Act does not apply to the annual levying of property tax.

Section 25 of the Public Administration Act does not apply to decisions on tariffs or overcharges.
Instead of debt, a requirement for a brief basis for the decision.

https://lovdata.no/dokument/NL/lov/1975-06-06-29 13/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

The question of coverage of legal costs is decided by the property tax office when the appeals board has
changed a decision in favor of the taxpayer. The decision can be appealed to the Appeals Board.
0 Amendment with laws 13 June 1980 no. 25 , 22 June 2012 no. 44 (from the tax year 2013), 27 May 2016 no. 14 (ikr. 1
Jan 2017 according to res. 27 May 2016 no. 531 ).

§ 30.

The rules in § 13 do not prevent property tax from being levied at least the same as was last levied in
accordance with the rules in the Land Tax Act .

For the Royal Mint, the property tax shall be NOK every quarter. 20,000.

§ 31.

Duty to provide information and contribute to visual experience

(1) The property tax office may order the owner (taxpayer) to provide special information needed to levy
the property tax.

(2) The owner (taxpayer) and user of a property have a duty to participate in the visual experience of the
property when assessing pursuant to § 8 A-3 .

(3) The property tax office may set a time limit for providing information or providing participation
pursuant to no. 1 and no. 2. The time limit shall not be shorter than four weeks.

(4) In the event of a breach of the obligations pursuant to no. 1 or no. 2, the property tax office may impose
a delay fee on the owner (taxpayer). The fee is seen on the basis of the property's tax base. The fee shall be:
a. 0.5 per thousand of the tax base when the delay is not more than one month,
b. 1 per mille of the tax base when the delay is more than one month.
The fee shall not be lower than NOK 200, and when the delay is not more than two months, shall not exceed
NOK 10,000. The tax shall go to the municipality. A fee shall not be imposed when the deadline is
excusable due to illness, old age, lack of experience or other reason.

(5) The property tax office or those who carry out the assessment for the municipality, have the right to take
a photograph of the property for use in the assessment.
0 Amendment by Act 22 June 2012 no. 44 (from the tax year 2013).

§ 32.

The relevant ministry may issue rules for filling in and implementing the law and establish forms and
the like that the ministry deems necessary.

§ 33.

This Act, with the exception of §§ 8 , 9 , 17 second paragraph, and 18-22 takes effect on 1 January 1976
and takes effect for the first time by equalization and calculation of property tax for the tax year 1976. From
the same time § 6 of the law from 11 July 1947 no. 8 and law from 4 March 1960 on additions to the tax
laws for the country and the cities from 18 August 1911 up to apply, see still the second paragraph.

§§ 8 , 9 , 17 second paragraph, and 18-22 of this Act shall apply from the time 1 as determined by the
King.

https://lovdata.no/dokument/NL/lov/1975-06-06-29 14/15
11/20/21, 8:53 PM Act on property tax to municipalities (property tax law) - Lovdata

0 Amendment with laws 16 Dec 1977 No. 93, 14 Dec 2007 No. 101 , 22 June 2012 No. 44 (from the tax year 2013).
1 From 1 Jan 2001 with effect for plants for the production of electric power, according to res. 17 July 1998 No. 613 with
amendments 16 Oct 1998 No. 955 , 1 Dec 2000 No. 1195 , 30 Nov 2001 No. 1320 and 27 June 2003 No. 799 .
Following later amendments to these legislative provisions, they are now all ikr. without restraint, except §§ 8 and 22 ,
which have been repealed, and § 19 (3) first and third sentences.

https://lovdata.no/dokument/NL/lov/1975-06-06-29 15/15