the 90-century tax reform was financed to large parts of the småhusägarna in the form of reduced interest deductions and higher property tax. The property tax was linked to the cadastral value and any ceilings were not, which meant that the tax could increase by tens of thousands of dollars just for the neighbor renovated and sold expensive. The old fastighetskatten was incomprehensible and unjust, and lacking any popular legitimacy.

It also realized Göran Persson (S) who for many years wrestled with the issue. From the year 1996 to the year 2006, the tax was decreased at different times from 1.7 per cent to 1.0 per cent. But it wasn’t enough. The system was basically felkonstruerat and in line with the assessed tax values pulled off so bolted the tax. In his memoirs ”My way, my choice” struck Göran Persson stated that it was fastighetsskattefrågan that determined the 2006 elections.

For the year 2019, the ceiling is just over 8,000 ce, Even if the former minister of finance, Anders Borg (M) at later time criticised his old reform, we must say that it was well thought out from a central government finance perspective. When fastighetskatten was at its highest in 2007, the low tax burden on single family houses on the 13.5 billion. Today is the tax burden of 17 billion.

What is more interesting is that the property tax in 2007 accounted for 0.3 per cent of GDP, which is the same level as the real estate fee is at today. The townhouses are just as heavily taxed as before the reform. However, it allows the residents to accept the tax burden, is that the real estate fee is more predictable than the old property tax.

One of those who now want to raise the property tax is Hans Lind, professor of real estate economics. Lind also claims that his proposal would be anchored with the relevant interest groups. Let us be clear, any reconciliation with Villaägarnas Association representing 311.000 medlemshushåll has not occurred.

We agree with His Lind that it is unreasonable that the property tax for a state apartment on Strandvägen in Stockholm is 1.300 sek while småhusägaren outside Umeå will pay 8.000 €

Lind is proposing an increase of property tax from 7.800 sek to 11.000 sek per year for owned homes that are worth more than four million, but the proposal is obscure designed. It is not clear how the value is to be determined. Lind seems not to link the property tax to the cadastral value. Instead he seems to assume a variant of the so-called ”Kaliforniamodellen” where the tax linked to the purchase price. In the article, suggests Lind that revaluations should only be done when the property changes owners, so no one should have to worry about increases in property taxes just for the house’s market value rises.

It also has a redistributive effect across generations, because the one who lived a long time in a dwelling has a significantly longer tax than the one that is new to the housing market. It seems doubtful that this is a proposal that would ”allowed from the right to the left,” as Lind claims.

the villa owners have certainly criticised the fact that the real estate fee is constantly raised through an annual indexing. That, however, deviate from the principle of indexing, and instead rely on politicians ‘ arbitrary decisions on tax increases, appears from the småhusägarnas perspective to be far worse. In addition, it takes away the predictability of the system, which is the key to the security of the country’s buildings.

the villa owners believe that the current fastighetskatt/fee is more thought out than His lind’s proposal. The league stands behind the principle that the ceiling will be raised in line with the general salary levels. If wages increase at the same rate as over the past few years, will ceiling automatically to be approximately 9.100 sek for five years.

However, we agree with His Lind that it is unreasonable that the property tax for a state apartment on Strandvägen in Stockholm is 1.300 sek while småhusägaren outside Umeå will pay 8.000 €