Claim for adjustment of real estate tax (Form 3353e) – Instructions

On this form, you can file a claim for adjustment of real estate tax. This form can also be used to lodge an appeal against an adjustment made on the initiative of the Tax Administration

You can also file the claim in the MyTax online service. If you do not want to use MyTax, please use this form or a freeform application to file the claim adjustment. If you write a freeform application, please print out this form and attach it as a cover sheet. Also attach any other supporting documents which you have not previously delivered to the Tax Administration. Send the claim for adjustment to the address marked on the form.

This form and further information are available on the ‘Forms’ page.

Append your real estate tax return (form 3743) to the claim for adjustment if necessary. These instructions specify in detail when you need to file a real estate tax return. Check the instructions for the real estate tax return to see what information you must provide. You can find the real estate tax return form and its instructions on the ‘Forms’ page.

If you are filing a claim concerning the details of more than one real estate unit, ground or building, you should fill in a separate claim for adjustment for each case separately. Append a separate real estate tax return form (form 3743) to the adjustment claim for each real estate unit, ground and building.

Claims for adjustment are processed by the Assessment Adjustment Board. In some cases, a claim for adjustment may also be processed as a complementary tax decision.

When should a claim for adjustment be submitted?

A claim for adjustment can be submitted after the completion of your real estate tax assessment. Check the end date of your real estate tax assessment and the appeal period in your tax decision.

You can submit a claim for adjustment within 3 years of the start of the calendar year following the end of the tax year. Deadlines for submitting a claim for adjustment of real estate tax

Notwithstanding the above, a claim for adjustment can always be made within 60 days of receiving the tax decision.

The claim for adjustment must arrive at the Tax Administration by 4.15 pm on the end date of the appeal period. Please note: we recommend that you check the local tax office's opening hours. If the last day of the claim period is a public holiday or a Saturday, the adjustment claim can be delivered to the Tax Administration on the following business day.

Tax must be paid even if an appeal is pending

Even if you apply for an adjustment to your taxation, you must pay the real estate tax, as levied, by the due date. However, in the claim for adjustment you may include a demand to the Tax Administration to prevent or postpone any recovery of tax by enforcement while your appeal is being processed.

If the recovery of the tax is prevented or postponed, the original overdue amount will continue to accrue penalty interest and possibly surtax as normal.

1 Taxpayer identification

Fill in your name, personal identity code or business ID, street address and telephone number. The name and personal identity code or Business ID of the applicant must always be provided in the adjustment claim form.

If you have authorised an agent to provide further information on the adjustment claim, or if you want us to deliver the decision to your authorised representative, fill in the representative’s name, address and telephone number in the marked boxes.

If necessary, attach a letter of authorisation for tax representation to the claim. To authorise someone to act on your behalf, use the Tax Administration's Form 3818 (Letter of authorisation for tax representation) or do this in your own words in a separate written document. You do not need to issue a power of attorney if your representative is an attorney-at-law or a public defender.

2 Real estate unit

Property identifier

Enter here the property identifier of the real estate unit for which you are claiming an adjustment of real estate tax. A property identifier is a series of numbers divided into four sections, e.g. 092-416-0011-0123. You can find the property identifier on the real estate tax decision, the certificate of title or the deed of sale.

Parcel code

If you are submitting a claim for changing the details of a non-subdivided parcel, please enter the parcel code (e.g. M0601) that follows the property identifier. The property identifier of a parcel is a series of characters divided into five sections, e.g. 092-416-0011-0123-M0601.

3 The claim

The tax year(s) that the claim concerns

Enter the tax year which the claim for adjustment concerns. If you are claiming an adjustment covering several tax years, enter all of the years which your claim concerns. If you are filing a claim concerning the details of more than one real estate unit, ground or building, you should fill in a separate claim for adjustment for each of them.

Grounds for the claim for adjustment

Check the box, in accordance with the matter which your claim for adjustment concerns. You can check more than one box.

Properties of the ground

Choose this option if your claim concerns the properties of the ground, e.g. area or building rights. Identify the ground by entering its number under ‘Ground number’.

Add to the claim for adjustment the real estate tax return (form 3743) and fill in at least sections 1 (Personal details and tax year), 2 (Property identifier details) and 4 (Ground).

Building properties

Choose this option if your claim concerns building properties, e.g. floor area, year of construction or degree of completion. Identify the building by entering its number under ‘Building number’.

Add to the claim for adjustment the real estate tax return (form 3743) and fill in at least sections 1 (Personal details and tax year), 2 (Property identifier details) and 5 (Building). In section 5, only fill in those details that have changed.

Taxable value of the real estate unit, ground or building

Choose this option if your claim concerns the taxable value of the real estate unit, ground or building.

If your claim concerns the taxable value of the ground or the building, identify the ground or building by entering its number under ‘Ground number’ or ‘Building number’.

Ownership or possession of the real estate unit, ground or building

Choose this option if your claim concerns the ownership or control of the real estate unit, ground or building.

If your claim concerns the ground or the building, identify the ground or building by entering the number under ‘Ground number’ or ‘Building number’.

Add to the claim for adjustment the real estate tax return (form 3743) and fill in at least sections 1 (Personal details and tax year), 2 (Property identifier details) and 3 (Ownership and control of the real estate unit on 1 Jan of the current year) or 5.3 (Ownership and control of the building on 1 Jan of the current year).

Real estate tax rate

Choose this option if your claim concerns the real estate tax rate on the ground or building.

Identify the ground or building by entering the number under ‘Ground number’ or ‘Building number’.

Add to the claim for adjustment the real estate tax return (form 3743) and fill in at least sections 1 (Personal details and tax year), 2 (Property identifier details), 5.1 (Building identifier details) and 5.6 (Purpose of the building).

Real estate unit or building not included in real estate taxation information

Choose this option if your claim concerns a real estate unit, ground or building not listed in the real estate taxation information.

Add to the claim for adjustment the real estate tax return (form 3743) and fill in at least sections 1 and 2 and all missing details of the real estate unit, ground or building.

Other grounds

Choose this option if your claim for adjustment is based on grounds other than those described above.

Ground number and Building number

If your claim concerns the ground or the building, identify the ground or building by entering the number under ‘Ground number’ or ‘Building number’. The number is shown in your real estate tax decision.

If you are applying for an adjustment to taxation for more than one tax year, enter the code from the real estate taxation decision for the most recent year.

What tax adjustments are you claiming?

In this section, describe the types of adjustments you are claiming for your taxation. If you are presenting more than one claim, number the claims accordingly.

4 Grounds for the claim

In this section, describe the justifications for submitting your claim.

If you are submitting more than one claim, use the numbers corresponding to the claims to number the justifications in question.

If necessary, continue in a separate attachment. Remember to write your name and personal identity code on the attachment.

Claim for enforcement injunction or interruption of tax collection

Check the box if you are applying for an enforcement injunction or the interruption of tax collection while the claim for adjustment is being processed. You can request a prevention or postponement of the collection of taxes if you have unpaid real estate tax for the year for which you are filing a claim for adjustment.

If the recovery of the tax is prevented or postponed, the original overdue amount will continue to accrue penalty interest and possibly surtax as normal. If your claim for adjustment is fully or partly rejected, the remaining tax will fall due with late-payment interest.

Date and signature

Remember to sign the claim for adjustment form.