Property tax report

The City of Varkaus is investigating the status of all properties and building data in the Varkaus area. The survey is being carried out in order to update the registers of the city's building register, the Population Information System's register of buildings and apartments and the Tax Administration's registers. Up-to-date basic building data are the basis for the property tax, the euro values of which are determined by the Tax Administration.

The most important information on buildings to be identified and reported to the Tax Administration is the purpose, floor area, volume and existence data. In the case of land for buildings, the use, area and building rights of the various building sites are determined according to the plan.

The total number of buildings in the Varkaus area is about 15000, of which about 6000 are residential buildings, about 200 are shops and offices, about 1000 are industrial and warehouses, about 5000 are outbuildings, about 1500 are leisure dwellings and about 1300 are other buildings.

It takes three people about five years to measure the surface areas of buildings throughout the city, check the use of the buildings in the terrain, determine the land base data of the building sites, and register and report the data to the Tax Administration and the National Board of Digital and Population Information.

The expected revenue from property tax covering the entire building stock of the city would be around €400,000 per year. The cost of the survey would be amortised in about 2.5 to 3 years.

The Tax Administration's process for processing property tax data is as follows; the property owner reports changes to their buildings and building sites, the Tax Administration provides the municipalities with a list of properties for review in the autumn, on the basis of which the Tax Administration calculates the property taxes. A weakness in this process has been the under-implementation of the property owners' reporting obligations and the consequent discrepancy between the building and housing register data of the Tax Administration and the municipalities. In addition, discrepancies have arisen due to the different construction notification and licensing practices required in different periods.

The tax administration determines the property tax for the tax year in question on the basis of the value of the property in the previous calendar year. For example, the property tax for 2018 is based on the value of the property in 2017.

The real estate tax assessment is carried out on the basis of the City Council Decision of 4 February 2019 § 34, the Real Estate Tax Act (20 July 1992 / 654), and the Tax Procedure Act (18 December 1995 / 1558).

Progress of the real estate tax assessment work

The property tax survey is carried out to determine, among other things, the external dimensions of the buildings, their use, occupancy and volume. The inventory does not require the owner of the property to be contacted or to be present on the spot. The inventory is carried out from the outside and there is generally no need to enter the interior of the buildings.

A few days' notice of the survey will be given by means of a leaflet distributed to mailboxes / posted on the outside doors.

After the measurement work, a notification of the completed building register check and measurement will be submitted to the property.

As of 2019, measurements have been taken in Lehtoniemi-Käärmeniemi, the western side of Lakes Mula and Ruokojärvi, the northern side of Osmajoki motor sports centre, Hasinmäki, around highway 5 and Relanderinkatu, the eastern part of Kommila, Helvejärvi, Konnansalo and Sinikonniemi, Lapinmäki, Kopolanniemi, Kurola, Immolanjärvi, Mankilansaari, Harjuranta, Härmäniemi, Rauhamäki, Joutenniemi, Pisamaniemi, Kilpimäki, Karhilantaival, Leväsalo, Kurenlahti, Haasialahti, Erlolansaari, Viljolahti, Tappuvirta, Kitukallio, Hevonlahti, Kuivaniemi, Kangaslampi, Teerimäki, Könönpelto, Taipale, Akonlahti, Kommila, Savonmäki, buildings on islands, Luttila, Puurtilanniemi, Repokangas, Käpykangas, Häyrilä, Kuoppakangas, Taulumäki and Kaura-aho areas. Systematic ground surveys of the buildings will be completed in August 2024.