Submitting an appeal — real estate taxes

You may make an appeal against a real estate tax demand once the Tax Administration’s assessment process has finished. Appeals are made by preparing a claim of adjustment in writing and addressing it to the Adjustment Board (in Finnish: oikaisulautakunta; in Swedish: rättelsenämnden).   

This guidance concerns individual and corporate taxpayers alike.

A number of changes to appeal periods have taken place at the beginning of 2017. Check the length of the appeal period from the "Instructions for appeal" enclosed with the decision letter.

Who may submit an appeal?

Those who may appeal decisions on real estate tax are the taxpayers themselves, and those responsible for paying the tax.

How to appeal 

File the claim of adjustment by using the “Kiinteistöveron oikaisuvaatimus” form (no 3353, in Finnish and Swedish only). Alternatively, you can write out the claim in your own words.

The following information is always required:

  • Appellant's personal identity code or Business ID  
  • Property code
  • The tax year that the claim concerns
  • The requested changes to the tax assessment  
  • The reasons why you ask for the changes.  

Enclose supporting documentation unless it has already been submitted to the Tax Administration. If you have an agent handling your taxes and you wish to have the decision sent to him or her, please indicate this on your request and give the agent's address as appropriate. 

Send the claim of adjustment to the address below:
Finnish Tax Administration
P.O. Box 1010
90101 Oulu

Alternatively, deliver it to any tax office.

Time limits

Claims against real estate taxes must be lodged with the Tax Administration within five years of the beginning of the calendar year following the assessment. As of tax year 2017, the appeal period is three years of the beginning of the calendar year following the assessment. If the last day of a calendar year falls on a Saturday or Sunday, the end date of the appeal period is the following business day.  Check the tax year and read the "Instructions for appeal" enclosed with real estate tax demand.

Check the appeal periods by various tax years
Tax yearClaim must arrive no later than (dd.mm.yyyy)
20122.1.2018
201331.12.2018
201431.12.2019
201531.12.2020
201631.12.2021
201731.12.2020
201831.12.2021

Example 1: Niilo owns the land on which his house is located, and he lives there with his family.  Niilo has given the details of his real property to the Tax Administration as required. The Tax Administration uses the details to assess the amount of real estate tax applicable.   

In March 2017, Niilo received his 2017 real estate tax demand.  There was an error in it that he did not notice until the autumn, when the Tax Administration had already completed the assessment of real estate taxes.  The assessment process had ended in September 2017,  so Niilo's claim must arrive at the Tax Administration by 31 December 2020.

The appeal periods in the Example are also in force for corporate taxpayers.

The appeal period may be shorter if the Tax Administration is the appellant

Real estate taxes may be subject to appeals also made by the Tax Administration if new information, affecting the assessment, arrives afterwards.  Similarly as with other decisions, taxpayers may submit a claim of adjustment to the Adjustment Board against a tax decision resulting from an appeal made by the Tax Administration.

Check the length of the appeal period from the "Instructions for appeal" enclosed with the decision letter. The length is either 3 or 5 years depending on whether the decision was made before or after 1 January 2017.

Only claims submitted within the appeal period are processed

Claims of adjustment must be delivered to the Tax Administration before the appeal period is over.   Documents must be posted in time to arrive to the Tax Administration no later than on the last day of the appeal period. Claims that arrive late will not be considered.

Tax must be paid even if an appeal is pending

Although an appeal has been filed, real estate taxes must still be paid on their original due dates. However, if an appeal is pending, the appellant may petition the Tax Administration to issue an order preventing or postponing the recovery action against the taxpayer. The original amount will continue to incur late-payment interest and any surtax regardless of any such order.

Appeals to the Administrative Court and Supreme Administrative Court

If you disagree with the Adjustment Board's decision and wish to make a further appeal, you must do so to the Administrative Court. Appeals against real estate taxes must be lodged with the Administrative Court within five years of the beginning of the calendar year following the assessment. For tax year 2017 and years after that, the appeal period is 60 days of the date when the Adjustment Board's decision was served.  Always check the length of the appeal period from the "Instructions for appeal" enclosed with the letter you received.

As of tax year 2015, it is required that the appeal be delivered to the Administrative Court by the end of the appeal period. Appeals concerning tax year 2014 or years before that may be delivered either to the Administrative Court or to the Tax Administration by the end of the appeal period.

If you disagree with the ruling of the Administrative Court, it may be possible to appeal to the Supreme Administrative Court, if you receive permission to do so from the court. Appeals must be submitted within 60 days of notice of the Administrative Court’s ruling.

Appeals to Administrative and Supreme Administrative Courts may involve the payment of a fee.  

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