A Danish property-assessment letter may ask you to check facts, announce a value or open an appeal period. Find its Danish heading first. This guide explains the next step for an owner-occupied home, with deadlines, a worked calculation and Danish messages you can adapt.
Keep three details together: the assessment year, the date you received the relevant letter and its response instructions. An objection to a deklaration goes to Vurderingsstyrelsen; an appeal goes to Skatteankestyrelsen. For 2024, check whether the assessment is provisional, indexed or ordinary—the options differ.
Match the Danish heading to your next step
| Words in the letter | Meaning and action |
|---|---|
| Deklaration | Property data before the assessment. Check for errors or missing facts and send a free indsigelse (objection) to Vurderingsstyrelsen within four weeks. |
| Vurdering 2022 / omvurdering 2021 | The assessment or reassessment. If you appeal, Skatteankestyrelsen must receive it within three months after you received the assessment. |
| Hvis du vil klage, er det nu muligt | “You can now appeal.” For 2020 and historical 2013–2019 assessments, this letter opens the 90-day appeal window. Find it in Kompensation og/eller klage. |
| Foreløbig vurdering | A provisional assessment. It cannot be appealed, but you can apply to Vurderingsstyrelsen for a change in specific situations. |
| Indekseret vurdering 2024 | An indexed assessment based on 2022. It does not open a new appeal process; find the underlying 2022 assessment and its appeal instructions. |
| Almindelig vurdering 2024 | An ordinary assessment after qualifying changes to the property. It has the usual declaration and appeal process. Read the appeal instructions supplied with it. |
Ejendomsværdi is the assessed property value; grundværdi is the land value. They are used for different property taxes. Do not add them together as if the letter were asking you to pay their total.
A 2024 assessment can follow different rules
An indexed 2024 assessment carries the 2022 assessment forward with an adjustment for property-price changes. A successful appeal that changes the 2022 assessment also changes the indexed 2024 assessment.
An ordinary 2024 assessment is different. Qualifying property changes between 2 January 2023 and 1 January 2024 can lead to a new declaration and appeal process—for example, new construction or alterations meeting the reassessment criteria. The official 2024 guide explains the exception. The year alone does not tell you whether you can appeal.
A provisional assessment is a temporary tax basis. Applications to change it can be relevant to a purchase, sale or major property change. Use the provisional-assessment application guidance for the applicable conditions and documents. Once the final 2022 assessment replaces the provisional 2022 assessment, you can no longer apply to change that provisional assessment.
Separate the assessment year from the deadline
The assessment year identifies the valuation. The receipt date can start the appeal period. The tax year tells you which tax calculation uses it. For ordinary owner-occupied homes, the 2022 assessment is used for 2024 property tax; the 2024 assessment is used for 2025 and 2026. Tax is recalculated when the final assessment replaces the provisional one, as borger.dk explains.
Example: a 2022 assessment received in 2026
Alex receives the 2022 assessment on 4 August 2026. Three months later is 4 November 2026. The calendar entry is: “Send any appeal about assessment 2022 to Skatteankestyrelsen—received by 4 November.”
The clock does not run from the year 2022. Nor should Alex substitute 90 days for three months: in this example, 90 days would end on 2 November.
The 2021/2022 guidance specifies three months. For 2020 and historical assessments, the 90-day period starts when the appeal-opening letter becomes available. Save that letter as well as the assessment.
If your letter is a declaration
Check the property's facts at the vurderingstermin—the assessment date—not only how it looks today. Identify the wrong entry, the correct fact and the evidence showing when that fact applied. For example, a 2025 extension does not describe the house as it stood on 1 January 2022.
For BBR building-register errors, the municipality must process and register the correction. Then send an objection to Vurderingsstyrelsen with the updated BBR notice and evidence of the property's condition at the assessment date. A BBR correction does not automatically notify Vurderingsstyrelsen or submit your objection. If the correction is still pending near the four-week deadline, contact both offices with the dates and ask how to handle the pending registration.
On Vurderingsportalen, open Se deklaration med oplysninger om ejendommen, find Indsigelse and select Opret indsigelse. The official objection guide explains both BBR situations. Our Danish declaration guide has a complete garage-area correction and attachment example.
What “more than 20%” means
For property or land values assessed for 2020 and later, an appeal must lead to a change of more than 20% for the appeals authority to change that value. The rule does not apply to historical home assessments before 2020. It is a value threshold—not a requirement that 20% of the facts in the letter be wrong. See Skatteankestyrelsen's explanation.
Example: DKK 3 million
20% of DKK 3,000,000 is DKK 600,000. Reducing the value to DKK 2,400,000 would be exactly 20%, so it would not pass the “more than” threshold.
A reduction to DKK 2,250,000 is DKK 750,000, or 25%. That exceeds the threshold, but the evidence must still support the proposed value. Calculate the difference for the property value or land value you dispute, not their combined total.
Prepare the appeal before opening the form
- Get the correct documents. In Vurderingsportalen, select the property and assessment, then find Ejendommens dokumenter og id (property documents and ID). For 2020, have both the assessment and Kompensation og/eller klage ready.
- State the change you want and why. Link each factual point to an attachment, such as a purchase agreement or dated photos. Keep property condition at the assessment date separate from later improvements.
- Prepare payment and representation. Have MitID, your payment method and any required power of attorney ready. Use Skatteankestyrelsen's document checklist and appeal form.
- Submit, pay and save the receipt. A draft is not a submitted appeal. Keep the receipt, submitted explanation and attachments together.
For an owner-occupied home, the fee is DKK 1,300 per assessment for 2020 or later, or DKK 600 per historical assessment for 2013–2019. It is paid when you submit; full or partial success is one reason for a refund. The fee guidance also explains other refund cases and payment when exempt from Digital Post. That exemption allows submission by post or in person under the appeal instructions.
If you received a compensation offer for earlier property tax, an appeal has consequences: a 2020 appeal cancels the offer, which is recalculated after the case. An appeal about a historical year removes that year from the new compensation offer. Historical appeals also use that year's price level and remove the discounts applied to the carried-forward assessment. Read the linked guidance for the year before submitting.
A complete Danish request for a missing assessment
Newer owners who received the indexed 2024 assessment may not have the underlying 2022 assessment. Vurderingsstyrelsen says you can request it with information about appealing. Here is a fictional request using Alex and Eksempelvej 8.
Bed om vurderingen og klagevejledningen
Emne: Manglende 2022-vurdering — Eksempelvej 8
Hej Vurderingsstyrelsen
Jeg har modtaget en indekseret 2024-vurdering for Eksempelvej 8. Jeg købte ejendommen i maj 2026, men kan ikke finde 2022-vurderingen blandt mine dokumenter på Vurderingsportalen.
Vil I sende mig 2022-vurderingen med oplysninger om klagemuligheden og oplyse, hvilken dato en eventuel klage senest skal være modtaget?
Jeg vedhæfter brevet om 2024-vurderingen, så I kan finde den rigtige ejendom.
Venlig hilsen
Alex
In English: Alex identifies the property and recent purchase, explains which document is missing, requests the 2022 assessment and appeal information, and asks for the receipt deadline. Send it through Vurderingsstyrelsen's contact route. If an appeal period is already running, keep that deadline: requesting a document is not the same as submitting an appeal to Skatteankestyrelsen.
Turn a vague complaint into a factual explanation
“The assessment is too high” gives little to investigate. In this fictional example, an appeal concerns a property whose garage was already demolished at the assessment date. The completed explanation ties that correction to specific documents.
Et konkret klagepunkt med bilag
Jeg klager over ejendomsværdien i vurderingen for 2022 for Eksempelvej 8, som jeg modtog den 4. august 2026.
Vurderingen medregner en garage på 30 m². Garagen blev revet ned i november 2021 og fandtes derfor ikke den 1. januar 2022. Jeg vedhæfter kommunens registrering af nedrivningen samt daterede billeder fra december 2021.
Jeg beder om, at ejendomsværdien vurderes på grundlag af, at garagen ikke fandtes på vurderingsterminen.
Bilag:
1. Kommunens-registrering-af-nedrivning.pdf
2. Fotos-december-2021.pdf
In English: The explanation names the assessment, receipt date, disputed fact, correct historical condition and two supporting documents. It asks for a valuation using the corrected facts. The authority still assesses the evidence and applicable value threshold; a register correction alone does not establish a particular percentage reduction.
Get help with the Danish wording
SkrivSikkert can explain difficult Danish wording in English, read text aloud and help turn your notes into a clear Danish reply. Use our web platform or Chrome extension; many functions are free without login.
Try: “Identify the letter type, assessment year, response recipient and deadline. Explain the Danish terms in English. Then help me describe this factual error in Danish without adding facts.” Keep the original letter alongside the explanation and send the response through the specified official channel.
Frequently asked questions
Can I appeal a 2024 assessment?
An ordinary 2024 assessment after qualifying property changes has the usual appeal process. An indexed 2024 assessment does not restart it; find the underlying 2022 assessment. A provisional assessment cannot be appealed, but specific change applications are possible.
Are 90 days and three months the same?
No. Month lengths vary. The 2022 assessment and 2021 reassessment use three months from receipt; 2020 and historical assessments have a 90-day window opened by a separate appeal letter. Keep the exact deadline and starting event together.
Does correcting BBR submit my objection?
No. The municipality handles the register correction. You must also send an objection to Vurderingsstyrelsen, with the updated BBR notice and evidence of the property's condition at the assessment date, within the declaration deadline.
Is the assessed value an amount I must pay?
No. Property and land values are used to calculate property taxes. The assessment is not a bill for those values, and a higher assessed value does not necessarily mean an equivalent increase in tax.
