Accuracy and reliability

Overall accuracy

The statistics has only a few sources for uncertainty. Property Statistics Register, which is the foundation for the finalized numbers, consists of two sources: an assessment part from the Danish Property Assessment Agency and a tax part from KMD. Since the parts are not updated at the same time, there may be slight discrepancies in the data between the two parts. The official real estate valuations also causes some uncertainty. Only final figures are published, which are not revised.

Sampling error

Not relevant for these statistics.

Non-sampling error

The statistics has only a few sources for uncertainty. Property Statistics Register, which is the foundation for the finalized numbers, consists of two sources: an assessment part from the Danish Property Assessment Agency and a tax part from KMD. Since the parts are not updated at the same time, there may be slight discrepancies in the data between the two parts.

The ordinary assessment of property values were suspended since 2011, because an error in the assessments was discovered. Since 2011 the valuation for owner-occupied dwellings have been based on the valuation from 2011 reduced by 2.5 per cent., whereas all other properties have used the valuation from 2012.

Since 2003, there has been a limit on how much the taxable land value can increase with every year. For every year, the tax land value is determined as the lowest value of either property valuation after deductions for improvements or last years’ taxable land value increase with an adjustment coefficient. The adjustment coefficient is determined as the estimated increase in the local government tax base added 3 per cent. The adjustment coefficient can maximum increase with 7 per cent., whereas the tax base equals the fixed taxable land value.

The real property taxes in 2021 and 2022 is levied based on preliminary basis. This is because the new public valuations for 2020 were not ready before the property taxes in 2021 and 2022 were levied. Consequently, the property taxes are recalculated for each property as the new valuations become available. The new valuations for 2020 are the basis for computing the property taxes in 2021 – 2023. Consequently, the land tax in 2021 – 2023 is likely to be revised when new valuations become available.

Quality management

Statistics Denmark follows the recommendations on organisation and management of quality given in the Code of Practice for European Statistics (CoP) and the implementation guidelines given in the Quality Assurance Framework of the European Statistical System (QAF). A Working Group on Quality and a central quality assurance function have been established to continuously carry through control of products and processes.

Quality assurance

Statistics Denmark follows the principles in the Code of Practice for European Statistics (CoP) and uses the Quality Assurance Framework of the European Statistical System (QAF) for the implementation of the principles. This involves continuous decentralized and central control of products and processes based on documentation following international standards. The central quality assurance function reports to the Working Group on Quality. Reports include suggestions for improvement that are assessed, decided and subsequently implemented.

Quality assessment

The statistics has a comprehensive data foundation available. Data is checked and validated by both the Ministry of the Interior, Danish Property Assessment Agency, and KMD before the data is send to Statistics Denmark. The data is validated against last year's data and against budget figures for the given year, as well as information on which municipalities that has changed their land tax.

Only final figures are published, which are not revised. The statistics are part of the general economic debate.

Data revision - policy

Statistics Denmark revises published figures in accordance with the Revision Policy for Statistics Denmark. The common procedures and principles of the Revision Policy are for some statistics supplemented by a specific revision practice.

Data revision practice

Only final figures are published.