The Danish Tax Assessment Agency has begun sending out information that will form the basis for the final 2022 property assessments. This information is crucial for homeowners as it will be used to recalculate and adjust property taxes and tax allowances for 2024.

Homeowners who have received the declaration for the 2022 assessment should carefully review the information for any errors or omissions. They have four weeks to submit an objection if they find any discrepancies. After this period, the Danish Tax Assessment Agency will finalize the assessment.

The agency is initially sending declarations to a smaller group of homeowners to ensure the process runs smoothly before beginning mass mailings leading up to the summer vacation. Anne-Sofie Jensen, Director of the Danish Tax Assessment Agency, stated that this approach is to verify that everything functions as expected before wider distribution.

As a general guideline, homeowners can expect to receive the final 2022 assessment within ten weeks from the date of the declaration. However, the Danish Tax Assessment Agency notes that this timeline may be extended if the homeowner submits an objection.

If a homeowner disagrees with the final assessment, they have 90 days to file a complaint. Following the final 2022 assessments, homeowners will receive a preliminary 2024 assessment, which will be used to calculate property taxes for 2025. Once the final 2022 assessments are complete, a final 2024 assessment, projecting from the 2022 assessment, will be issued, and property tax for 2025 will be adjusted accordingly.

The final 2022 assessments will replace the preliminary 2022 assessments, which were used to calculate property tax payments in 2024. This recalculation may result in some homeowners needing to pay additional taxes or receiving a refund.