SFS 2017:291 Förordning om ändring i fastighetstaxeringsförordningen (1993:1199)
170291.PDF
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<img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:924px;left:646px;white-space:nowrap" class="ft10">1</p>
<p style="position:absolute;top:80px;left:77px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p>
<p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft18"><b>F�rordning<br/>om �ndring i fastighetstaxeringsf�rordningen <br/>(1993:1199);</b></p>
<p style="position:absolute;top:268px;left:77px;white-space:nowrap" class="ft10">utf�rdad den 20 april 2017. </p>
<p style="position:absolute;top:303px;left:91px;white-space:nowrap" class="ft10">Regeringen f�reskriver att 1 kap. 6 � och bilaga 1 till fastighetstaxerings-</p>
<p style="position:absolute;top:320px;left:77px;white-space:nowrap" class="ft10">f�rordningen (1993:1199) ska ha f�ljande lydelse.</p>
<p style="position:absolute;top:364px;left:77px;white-space:nowrap" class="ft13"><b>1 kap.</b></p>
<p style="position:absolute;top:390px;left:77px;white-space:nowrap" class="ft14"><b>6 �</b></p>
<p style="position:absolute;top:388px;left:94px;white-space:nowrap" class="ft15">1</p>
<p style="position:absolute;top:390px;left:113px;white-space:nowrap" class="ft10">F�r sm�hus ing�ende i sm�husenhet ska det uppr�ttas en tabell f�r</p>
<p style="position:absolute;top:407px;left:77px;white-space:nowrap" class="ft19">grund- och marginalv�rden (SV-tabell), tabeller f�r �ldersinverkan (SO-tabel-<br/>ler S) och en tabell f�r v�rdeinverkan av v�rdefaktorerna fastighetsr�ttsliga<br/>f�rh�llanden och v�rdeordning (FV-tabell S).</p>
<p style="position:absolute;top:459px;left:91px;white-space:nowrap" class="ft10">SV-tabellen ska utvisa v�rden f�r sm�hus, som uppf�rts under det</p>
<p style="position:absolute;top:476px;left:77px;white-space:nowrap" class="ft19">sjuttonde �ret f�re det �r d� allm�n fastighetstaxering av sm�husenheter sker,<br/>vid skilda f�rh�llanden betr�ffande v�rdefaktorerna storlek och standard och i<br/>en v�rdeniv� vid vilken ett sm�hus enligt 8 kap. 2 � fastighetstaxeringslagen<br/>(1979:1152), normhus, har ett v�rde av 100 000 kronor.</p>
<p style="position:absolute;top:546px;left:91px;white-space:nowrap" class="ft10">Det ska finnas 72 skilda v�rdeniv�er f�r normhuset. De erh�lls genom att</p>
<p style="position:absolute;top:564px;left:77px;white-space:nowrap" class="ft19">v�rdena i SV-tabellen multipliceras med niv�faktorer f�r sm�hus (S-niv�fak-<br/>torer). Dessa ska vara 1,5, 1,6, 1,7, 1,8, 1,9, 2,0, 2,1, 2,2, 2,3, 2,4, 2,5, 2,6, 2,7,<br/>2,8, 2,9, 3,0, 3,1, 3,2, 3,3, 3,4, 3,5, 3,6, 3,7, 3,8, 3,9, 4,0, 4,2, 4,4, 4,6, 4,8, 5,0,<br/>5,25, 5,5, 5,75, 6,0, 6,25, 6,5, 6,75, 7,0, 7,25, 7,5, 7,75, 8,0, 8,25, 8,5, 8,75,<br/>9,0, 9,5, 10,0, 10,5, 11,0, 11,5, 12,0, 12,5, 13,0, 14,0, 15,0, 16,0, 17,0, 18,0,<br/>19,0, 20,0, 22,0, 24,0, 26,0, 28,0, 30,0, 32,0, 34,0, 36,0, 38,0 och 40,0.</p>
<p style="position:absolute;top:668px;left:91px;white-space:nowrap" class="ft19">Det ska uppr�ttas en SV-tabell. Denna ska avse S-niv�faktorerna 1,540,0.<br/>SO-tabellerna S ska genom �ldersfaktorer utvisa v�rderelationerna mellan</p>
<p style="position:absolute;top:703px;left:77px;white-space:nowrap" class="ft19">lika stora byggnader vid skilda f�rh�llanden betr�ffande v�rdefaktorerna<br/>�lder och standard. F�r sm�hus som uppf�rts under det sjuttonde �ret f�re det<br/>�r d� allm�n fastighetstaxering av sm�husenheter sker och som har normal<br/>standard ska �ldersfaktorn vara 1,00.</p>
<p style="position:absolute;top:772px;left:91px;white-space:nowrap" class="ft10">Det ska uppr�ttas sex SO-tabeller S. Tabellerna ska betecknas med pro-</p>
<p style="position:absolute;top:790px;left:77px;white-space:nowrap" class="ft19">centtalen 65, 70, 75, 80, 85 och 90. Dessa ber�knas med utg�ngspunkt fr�n<br/>v�rdet av ett sm�hus som har samma �lder och standard som normhuset. Pro-<br/>centtalen visar den andel h�rav som utg�rs av v�rdet av ett motsvarande sm�-<br/>hus, som uppf�rts under det tjugonde �ret f�re det �r d� normhuset uppf�rdes.</p>
<p style="position:absolute;top:859px;left:91px;white-space:nowrap" class="ft10">FV-tabell S ska utvisa nedr�kningsfaktorn vid skilda f�rh�llanden betr�f-</p>
<p style="position:absolute;top:877px;left:77px;white-space:nowrap" class="ft10">fande v�rdefaktorerna fastighetsr�ttsliga f�rh�llanden och v�rdeordning. F�r</p>
<p style="position:absolute;top:923px;left:77px;white-space:nowrap" class="ft16">1 Senaste lydelse 2014:217.</p>
<p style="position:absolute;top:175px;left:536px;white-space:nowrap" class="ft12"><b>SFS 2017:291</b></p>
<p style="position:absolute;top:202px;left:536px;white-space:nowrap" class="ft110">Utkom fr�n trycket<br/>den 3 maj 2017</p>
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<img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft20">2</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft21"><b>SFS 2017:291</b></p>
<p style="position:absolute;top:51px;left:181px;white-space:nowrap" class="ft22">det mest v�rdefulla sm�huset p� en sj�lvst�ndig fastighet ska nedr�kningsfak-<br/>torn vara 1,0.</p>
<p style="position:absolute;top:85px;left:196px;white-space:nowrap" class="ft20">SV-, SO- och FV-tabellerna ska utformas och v�rdefaktorerna storlek,</p>
<p style="position:absolute;top:103px;left:181px;white-space:nowrap" class="ft22">�lder, standard, fastighetsr�ttsliga f�rh�llanden och v�rdeordning klassindelas<br/>p� det s�tt som anges i bilaga 1.</p>
<p style="position:absolute;top:156px;left:196px;white-space:nowrap" class="ft22">1. Denna f�rordning tr�der i kraft den 1 juni 2017.<br/>2. F�rordningen till�mpas f�rsta g�ngen vid f�renklad fastighetstaxering</p>
<p style="position:absolute;top:191px;left:181px;white-space:nowrap" class="ft20">2018.</p>
<p style="position:absolute;top:226px;left:181px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p>
<p style="position:absolute;top:261px;left:181px;white-space:nowrap" class="ft20">PER BOLUND</p>
<p style="position:absolute;top:278px;left:412px;white-space:nowrap" class="ft22">Erik Sj�stedt<br/>(Finansdepartementet)</p>
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<div id="page3-div" style="position:relative;width:701px;height:1028px;">
<img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft30">3</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft31"><b>SFS 2017:291</b></p>
<p style="position:absolute;top:78px;left:576px;white-space:nowrap" class="ft32"><i>Bilaga 1</i></p>
<p style="position:absolute;top:77px;left:625px;white-space:nowrap" class="ft33">2</p>
<p style="position:absolute;top:156px;left:77px;white-space:nowrap" class="ft31"><b>TABELL F�R �LDERSINVERKAN</b></p>
<p style="position:absolute;top:156px;left:549px;white-space:nowrap" class="ft31"><b>SO-tabell S</b></p>
<p style="position:absolute;top:921px;left:77px;white-space:nowrap" class="ft34">2</p>
<p style="position:absolute;top:920px;left:84px;white-space:nowrap" class="ft35">Senaste lydelse 2014:217.</p>
<p style="position:absolute;top:203px;left:81px;white-space:nowrap" class="ft36">V�rde�r</p>
<p style="position:absolute;top:186px;left:317px;white-space:nowrap" class="ft36">�LDERSINVERKAN 65</p>
<p style="position:absolute;top:202px;left:342px;white-space:nowrap" class="ft36">Standardpo�ng</p>
<p style="position:absolute;top:221px;left:123px;white-space:nowrap" class="ft36">08</p>
<p style="position:absolute;top:221px;left:157px;white-space:nowrap" class="ft36">914</p>
<p style="position:absolute;top:221px;left:191px;white-space:nowrap" class="ft36">1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:238px;left:90px;white-space:nowrap" class="ft36">16</p>
<p style="position:absolute;top:255px;left:93px;white-space:nowrap" class="ft36">15</p>
<p style="position:absolute;top:272px;left:93px;white-space:nowrap" class="ft36">14</p>
<p style="position:absolute;top:289px;left:93px;white-space:nowrap" class="ft36">13</p>
<p style="position:absolute;top:307px;left:93px;white-space:nowrap" class="ft36">12</p>
<p style="position:absolute;top:324px;left:93px;white-space:nowrap" class="ft36">11</p>
<p style="position:absolute;top:341px;left:93px;white-space:nowrap" class="ft36">10</p>
<p style="position:absolute;top:358px;left:93px;white-space:nowrap" class="ft36">09</p>
<p style="position:absolute;top:375px;left:93px;white-space:nowrap" class="ft36">08</p>
<p style="position:absolute;top:392px;left:93px;white-space:nowrap" class="ft36">07</p>
<p style="position:absolute;top:409px;left:85px;white-space:nowrap" class="ft36">0506</p>
<p style="position:absolute;top:426px;left:85px;white-space:nowrap" class="ft36">0304</p>
<p style="position:absolute;top:443px;left:85px;white-space:nowrap" class="ft36">0102</p>
<p style="position:absolute;top:460px;left:85px;white-space:nowrap" class="ft36">9900</p>
<p style="position:absolute;top:477px;left:85px;white-space:nowrap" class="ft36">9798</p>
<p style="position:absolute;top:494px;left:85px;white-space:nowrap" class="ft36">9596</p>
<p style="position:absolute;top:511px;left:85px;white-space:nowrap" class="ft36">9394</p>
<p style="position:absolute;top:528px;left:85px;white-space:nowrap" class="ft36">9192</p>
<p style="position:absolute;top:545px;left:85px;white-space:nowrap" class="ft36">8990</p>
<p style="position:absolute;top:562px;left:85px;white-space:nowrap" class="ft36">8688</p>
<p style="position:absolute;top:579px;left:85px;white-space:nowrap" class="ft36">8385</p>
<p style="position:absolute;top:596px;left:85px;white-space:nowrap" class="ft36">8082</p>
<p style="position:absolute;top:613px;left:85px;white-space:nowrap" class="ft36">7779</p>
<p style="position:absolute;top:630px;left:85px;white-space:nowrap" class="ft36">7476</p>
<p style="position:absolute;top:647px;left:85px;white-space:nowrap" class="ft36">7073</p>
<p style="position:absolute;top:664px;left:85px;white-space:nowrap" class="ft36">6569</p>
<p style="position:absolute;top:681px;left:85px;white-space:nowrap" class="ft36">6064</p>
<p style="position:absolute;top:698px;left:85px;white-space:nowrap" class="ft36">5059</p>
<p style="position:absolute;top:715px;left:85px;white-space:nowrap" class="ft36">4049</p>
<p style="position:absolute;top:732px;left:85px;white-space:nowrap" class="ft36">2939</p>
</div>
<div id="page4-div" style="position:relative;width:701px;height:1028px;">
<img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft40">4</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft41"><b>SFS 2017:291</b></p>
<p style="position:absolute;top:79px;left:72px;white-space:nowrap" class="ft41"><b>TABELL F�R �LDERSINVERKAN</b></p>
<p style="position:absolute;top:79px;left:544px;white-space:nowrap" class="ft41"><b>SO-tabell S</b></p>
<p style="position:absolute;top:126px;left:75px;white-space:nowrap" class="ft42">V�rde�r</p>
<p style="position:absolute;top:109px;left:311px;white-space:nowrap" class="ft42">�LDERSINVERKAN 70</p>
<p style="position:absolute;top:125px;left:336px;white-space:nowrap" class="ft42">Standardpo�ng</p>
<p style="position:absolute;top:144px;left:118px;white-space:nowrap" class="ft42">08</p>
<p style="position:absolute;top:144px;left:151px;white-space:nowrap" class="ft42">914</p>
<p style="position:absolute;top:144px;left:185px;white-space:nowrap" class="ft42">1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:161px;left:85px;white-space:nowrap" class="ft42">16</p>
<p style="position:absolute;top:178px;left:88px;white-space:nowrap" class="ft42">15</p>
<p style="position:absolute;top:195px;left:88px;white-space:nowrap" class="ft42">14</p>
<p style="position:absolute;top:212px;left:88px;white-space:nowrap" class="ft42">13</p>
<p style="position:absolute;top:229px;left:88px;white-space:nowrap" class="ft42">12</p>
<p style="position:absolute;top:246px;left:88px;white-space:nowrap" class="ft42">11</p>
<p style="position:absolute;top:263px;left:88px;white-space:nowrap" class="ft42">10</p>
<p style="position:absolute;top:280px;left:88px;white-space:nowrap" class="ft42">09</p>
<p style="position:absolute;top:297px;left:88px;white-space:nowrap" class="ft42">08</p>
<p style="position:absolute;top:314px;left:88px;white-space:nowrap" class="ft42">07</p>
<p style="position:absolute;top:331px;left:79px;white-space:nowrap" class="ft42">0506</p>
<p style="position:absolute;top:348px;left:79px;white-space:nowrap" class="ft42">0304</p>
<p style="position:absolute;top:365px;left:79px;white-space:nowrap" class="ft42">0102</p>
<p style="position:absolute;top:382px;left:79px;white-space:nowrap" class="ft42">9900</p>
<p style="position:absolute;top:399px;left:79px;white-space:nowrap" class="ft42">9798</p>
<p style="position:absolute;top:416px;left:79px;white-space:nowrap" class="ft42">9596</p>
<p style="position:absolute;top:433px;left:79px;white-space:nowrap" class="ft42">9394</p>
<p style="position:absolute;top:450px;left:79px;white-space:nowrap" class="ft42">9192</p>
<p style="position:absolute;top:467px;left:79px;white-space:nowrap" class="ft42">8990</p>
<p style="position:absolute;top:484px;left:79px;white-space:nowrap" class="ft42">8688</p>
<p style="position:absolute;top:501px;left:79px;white-space:nowrap" class="ft42">8385</p>
<p style="position:absolute;top:519px;left:79px;white-space:nowrap" class="ft42">8082</p>
<p style="position:absolute;top:536px;left:79px;white-space:nowrap" class="ft42">7779</p>
<p style="position:absolute;top:553px;left:79px;white-space:nowrap" class="ft42">7476</p>
<p style="position:absolute;top:570px;left:79px;white-space:nowrap" class="ft42">7073</p>
<p style="position:absolute;top:587px;left:79px;white-space:nowrap" class="ft42">6569</p>
<p style="position:absolute;top:604px;left:79px;white-space:nowrap" class="ft42">6064</p>
<p style="position:absolute;top:621px;left:79px;white-space:nowrap" class="ft42">5059</p>
<p style="position:absolute;top:638px;left:79px;white-space:nowrap" class="ft42">4049</p>
<p style="position:absolute;top:655px;left:79px;white-space:nowrap" class="ft42">2939</p>
</div>
<div id="page5-div" style="position:relative;width:701px;height:1028px;">
<img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft50">5</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft51"><b>SFS 2017:291</b></p>
<p style="position:absolute;top:78px;left:77px;white-space:nowrap" class="ft51"><b>TABELL F�R �LDERSINVERKAN</b></p>
<p style="position:absolute;top:78px;left:549px;white-space:nowrap" class="ft51"><b>SO-tabell S</b></p>
<p style="position:absolute;top:124px;left:81px;white-space:nowrap" class="ft52">V�rde�r</p>
<p style="position:absolute;top:107px;left:317px;white-space:nowrap" class="ft52">�LDERSINVERKAN 75</p>
<p style="position:absolute;top:123px;left:342px;white-space:nowrap" class="ft52">Standardpo�ng</p>
<p style="position:absolute;top:143px;left:123px;white-space:nowrap" class="ft52">08</p>
<p style="position:absolute;top:143px;left:157px;white-space:nowrap" class="ft52">914</p>
<p style="position:absolute;top:143px;left:191px;white-space:nowrap" class="ft52">1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:160px;left:90px;white-space:nowrap" class="ft52">16</p>
<p style="position:absolute;top:177px;left:93px;white-space:nowrap" class="ft52">15</p>
<p style="position:absolute;top:194px;left:93px;white-space:nowrap" class="ft52">14</p>
<p style="position:absolute;top:211px;left:93px;white-space:nowrap" class="ft52">13</p>
<p style="position:absolute;top:228px;left:93px;white-space:nowrap" class="ft52">12</p>
<p style="position:absolute;top:245px;left:93px;white-space:nowrap" class="ft52">11</p>
<p style="position:absolute;top:262px;left:93px;white-space:nowrap" class="ft52">10</p>
<p style="position:absolute;top:279px;left:93px;white-space:nowrap" class="ft52">09</p>
<p style="position:absolute;top:296px;left:93px;white-space:nowrap" class="ft52">08</p>
<p style="position:absolute;top:313px;left:93px;white-space:nowrap" class="ft52">07</p>
<p style="position:absolute;top:330px;left:85px;white-space:nowrap" class="ft52">0506</p>
<p style="position:absolute;top:347px;left:85px;white-space:nowrap" class="ft52">0304</p>
<p style="position:absolute;top:364px;left:85px;white-space:nowrap" class="ft52">0102</p>
<p style="position:absolute;top:381px;left:85px;white-space:nowrap" class="ft52">9900</p>
<p style="position:absolute;top:398px;left:85px;white-space:nowrap" class="ft52">9798</p>
<p style="position:absolute;top:415px;left:85px;white-space:nowrap" class="ft52">9596</p>
<p style="position:absolute;top:432px;left:85px;white-space:nowrap" class="ft52">9394</p>
<p style="position:absolute;top:449px;left:85px;white-space:nowrap" class="ft52">9192</p>
<p style="position:absolute;top:466px;left:85px;white-space:nowrap" class="ft52">8990</p>
<p style="position:absolute;top:483px;left:85px;white-space:nowrap" class="ft52">8688</p>
<p style="position:absolute;top:500px;left:85px;white-space:nowrap" class="ft52">8385</p>
<p style="position:absolute;top:517px;left:85px;white-space:nowrap" class="ft52">8082</p>
<p style="position:absolute;top:534px;left:85px;white-space:nowrap" class="ft52">7779</p>
<p style="position:absolute;top:551px;left:85px;white-space:nowrap" class="ft52">7476</p>
<p style="position:absolute;top:568px;left:85px;white-space:nowrap" class="ft52">7073</p>
<p style="position:absolute;top:585px;left:85px;white-space:nowrap" class="ft52">6569</p>
<p style="position:absolute;top:602px;left:85px;white-space:nowrap" class="ft52">6064</p>
<p style="position:absolute;top:620px;left:85px;white-space:nowrap" class="ft52">5059</p>
<p style="position:absolute;top:637px;left:85px;white-space:nowrap" class="ft52">4049</p>
<p style="position:absolute;top:654px;left:84px;white-space:nowrap" class="ft52">2939</p>
</div>
<div id="page6-div" style="position:relative;width:701px;height:1028px;">
<img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft60">6</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft61"><b>SFS 2017:291</b></p>
<p style="position:absolute;top:75px;left:70px;white-space:nowrap" class="ft61"><b>TABELL F�R �LDERSINVERKAN</b></p>
<p style="position:absolute;top:75px;left:542px;white-space:nowrap" class="ft61"><b>SO-tabell S</b></p>
<p style="position:absolute;top:122px;left:73px;white-space:nowrap" class="ft62">V�rde�r</p>
<p style="position:absolute;top:105px;left:310px;white-space:nowrap" class="ft62">�LDERSINVERKAN 80</p>
<p style="position:absolute;top:121px;left:335px;white-space:nowrap" class="ft62">Standardpo�ng</p>
<p style="position:absolute;top:141px;left:115px;white-space:nowrap" class="ft62">08</p>
<p style="position:absolute;top:141px;left:149px;white-space:nowrap" class="ft62">914</p>
<p style="position:absolute;top:141px;left:183px;white-space:nowrap" class="ft62">1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:158px;left:83px;white-space:nowrap" class="ft62">16</p>
<p style="position:absolute;top:175px;left:85px;white-space:nowrap" class="ft62">15</p>
<p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft62">14</p>
<p style="position:absolute;top:209px;left:85px;white-space:nowrap" class="ft62">13</p>
<p style="position:absolute;top:226px;left:85px;white-space:nowrap" class="ft62">12</p>
<p style="position:absolute;top:243px;left:85px;white-space:nowrap" class="ft62">11</p>
<p style="position:absolute;top:260px;left:85px;white-space:nowrap" class="ft62">10</p>
<p style="position:absolute;top:277px;left:85px;white-space:nowrap" class="ft62">09</p>
<p style="position:absolute;top:294px;left:85px;white-space:nowrap" class="ft62">08</p>
<p style="position:absolute;top:311px;left:85px;white-space:nowrap" class="ft62">07</p>
<p style="position:absolute;top:328px;left:77px;white-space:nowrap" class="ft62">0506</p>
<p style="position:absolute;top:345px;left:77px;white-space:nowrap" class="ft62">0304</p>
<p style="position:absolute;top:362px;left:77px;white-space:nowrap" class="ft62">0102</p>
<p style="position:absolute;top:379px;left:77px;white-space:nowrap" class="ft62">9900</p>
<p style="position:absolute;top:396px;left:77px;white-space:nowrap" class="ft62">9798</p>
<p style="position:absolute;top:413px;left:77px;white-space:nowrap" class="ft62">9596</p>
<p style="position:absolute;top:430px;left:77px;white-space:nowrap" class="ft62">9394</p>
<p style="position:absolute;top:447px;left:77px;white-space:nowrap" class="ft62">9192</p>
<p style="position:absolute;top:464px;left:77px;white-space:nowrap" class="ft62">8990</p>
<p style="position:absolute;top:481px;left:77px;white-space:nowrap" class="ft62">8688</p>
<p style="position:absolute;top:498px;left:77px;white-space:nowrap" class="ft62">8385</p>
<p style="position:absolute;top:515px;left:77px;white-space:nowrap" class="ft62">8082</p>
<p style="position:absolute;top:532px;left:77px;white-space:nowrap" class="ft62">7779</p>
<p style="position:absolute;top:549px;left:77px;white-space:nowrap" class="ft62">7476</p>
<p style="position:absolute;top:566px;left:77px;white-space:nowrap" class="ft62">7073</p>
<p style="position:absolute;top:583px;left:77px;white-space:nowrap" class="ft62">6569</p>
<p style="position:absolute;top:600px;left:77px;white-space:nowrap" class="ft62">6064</p>
<p style="position:absolute;top:617px;left:77px;white-space:nowrap" class="ft62">5059</p>
<p style="position:absolute;top:634px;left:77px;white-space:nowrap" class="ft62">4049</p>
<p style="position:absolute;top:651px;left:77px;white-space:nowrap" class="ft62">2939</p>
</div>
<div id="page7-div" style="position:relative;width:701px;height:1028px;">
<img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:924px;left:649px;white-space:nowrap" class="ft70">7</p>
<p style="position:absolute;top:51px;left:536px;white-space:nowrap" class="ft71"><b>SFS 2017:291</b></p>
<p style="position:absolute;top:75px;left:77px;white-space:nowrap" class="ft71"><b>TABELL F�R �LDERSINVERKAN </b></p>
<p style="position:absolute;top:75px;left:548px;white-space:nowrap" class="ft71"><b>SO-tabell S</b></p>
<p style="position:absolute;top:122px;left:81px;white-space:nowrap" class="ft72">V�rde�r</p>
<p style="position:absolute;top:105px;left:317px;white-space:nowrap" class="ft72">�LDERSINVERKAN 85</p>
<p style="position:absolute;top:121px;left:342px;white-space:nowrap" class="ft72">Standardpo�ng</p>
<p style="position:absolute;top:141px;left:123px;white-space:nowrap" class="ft72">08</p>
<p style="position:absolute;top:141px;left:157px;white-space:nowrap" class="ft72">914</p>
<p style="position:absolute;top:141px;left:191px;white-space:nowrap" class="ft72">1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:158px;left:90px;white-space:nowrap" class="ft72">16</p>
<p style="position:absolute;top:175px;left:93px;white-space:nowrap" class="ft72">15</p>
<p style="position:absolute;top:192px;left:93px;white-space:nowrap" class="ft72">14</p>
<p style="position:absolute;top:209px;left:93px;white-space:nowrap" class="ft72">13</p>
<p style="position:absolute;top:226px;left:93px;white-space:nowrap" class="ft72">12</p>
<p style="position:absolute;top:243px;left:93px;white-space:nowrap" class="ft72">11</p>
<p style="position:absolute;top:260px;left:93px;white-space:nowrap" class="ft72">10</p>
<p style="position:absolute;top:277px;left:93px;white-space:nowrap" class="ft72">09</p>
<p style="position:absolute;top:294px;left:93px;white-space:nowrap" class="ft72">08</p>
<p style="position:absolute;top:311px;left:93px;white-space:nowrap" class="ft72">07</p>
<p style="position:absolute;top:328px;left:85px;white-space:nowrap" class="ft72">0506</p>
<p style="position:absolute;top:345px;left:85px;white-space:nowrap" class="ft72">0304</p>
<p style="position:absolute;top:362px;left:85px;white-space:nowrap" class="ft72">0102</p>
<p style="position:absolute;top:379px;left:85px;white-space:nowrap" class="ft72">9900</p>
<p style="position:absolute;top:396px;left:85px;white-space:nowrap" class="ft72">9798</p>
<p style="position:absolute;top:413px;left:85px;white-space:nowrap" class="ft72">9596</p>
<p style="position:absolute;top:430px;left:85px;white-space:nowrap" class="ft72">9394</p>
<p style="position:absolute;top:447px;left:85px;white-space:nowrap" class="ft72">9192</p>
<p style="position:absolute;top:464px;left:85px;white-space:nowrap" class="ft72">8990</p>
<p style="position:absolute;top:481px;left:85px;white-space:nowrap" class="ft72">8688</p>
<p style="position:absolute;top:498px;left:85px;white-space:nowrap" class="ft72">8385</p>
<p style="position:absolute;top:515px;left:85px;white-space:nowrap" class="ft72">8082</p>
<p style="position:absolute;top:532px;left:85px;white-space:nowrap" class="ft72">7779</p>
<p style="position:absolute;top:549px;left:85px;white-space:nowrap" class="ft72">7476</p>
<p style="position:absolute;top:566px;left:85px;white-space:nowrap" class="ft72">7073</p>
<p style="position:absolute;top:583px;left:85px;white-space:nowrap" class="ft72">6569</p>
<p style="position:absolute;top:600px;left:85px;white-space:nowrap" class="ft72">6064</p>
<p style="position:absolute;top:617px;left:85px;white-space:nowrap" class="ft72">5059</p>
<p style="position:absolute;top:634px;left:85px;white-space:nowrap" class="ft72">4049</p>
<p style="position:absolute;top:651px;left:85px;white-space:nowrap" class="ft72">2939</p>
</div>
<div id="page8-div" style="position:relative;width:701px;height:1028px;">
<img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:924px;left:46px;white-space:nowrap" class="ft80">8</p>
<p style="position:absolute;top:51px;left:46px;white-space:nowrap" class="ft81"><b>SFS 2017:291</b></p>
<p style="position:absolute;top:946px;left:571px;white-space:nowrap" class="ft82">Wolters Kluwer</p>
<p style="position:absolute;top:956px;left:532px;white-space:nowrap" class="ft82">Elanders Sverige AB, 2017</p>
<p style="position:absolute;top:74px;left:71px;white-space:nowrap" class="ft81"><b>TABELL F�R �LDERSINVERKAN</b></p>
<p style="position:absolute;top:74px;left:543px;white-space:nowrap" class="ft81"><b>SO-tabell S</b></p>
<p style="position:absolute;top:121px;left:74px;white-space:nowrap" class="ft83">V�rde�r</p>
<p style="position:absolute;top:104px;left:310px;white-space:nowrap" class="ft83">�LDERSINVERKAN 90</p>
<p style="position:absolute;top:120px;left:335px;white-space:nowrap" class="ft83">Standardpo�ng</p>
<p style="position:absolute;top:139px;left:115px;white-space:nowrap" class="ft83">08</p>
<p style="position:absolute;top:139px;left:149px;white-space:nowrap" class="ft83">914</p>
<p style="position:absolute;top:139px;left:183px;white-space:nowrap" class="ft83">1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659</p>
<p style="position:absolute;top:156px;left:84px;white-space:nowrap" class="ft83">16</p>
<p style="position:absolute;top:173px;left:86px;white-space:nowrap" class="ft83">15</p>
<p style="position:absolute;top:190px;left:86px;white-space:nowrap" class="ft83">14</p>
<p style="position:absolute;top:207px;left:86px;white-space:nowrap" class="ft83">13</p>
<p style="position:absolute;top:224px;left:86px;white-space:nowrap" class="ft83">12</p>
<p style="position:absolute;top:241px;left:86px;white-space:nowrap" class="ft83">11</p>
<p style="position:absolute;top:258px;left:86px;white-space:nowrap" class="ft83">10</p>
<p style="position:absolute;top:276px;left:86px;white-space:nowrap" class="ft83">09</p>
<p style="position:absolute;top:293px;left:86px;white-space:nowrap" class="ft83">08</p>
<p style="position:absolute;top:310px;left:86px;white-space:nowrap" class="ft83">07</p>
<p style="position:absolute;top:327px;left:78px;white-space:nowrap" class="ft83">0506</p>
<p style="position:absolute;top:344px;left:78px;white-space:nowrap" class="ft83">0304</p>
<p style="position:absolute;top:361px;left:78px;white-space:nowrap" class="ft83">0102</p>
<p style="position:absolute;top:378px;left:78px;white-space:nowrap" class="ft83">9900</p>
<p style="position:absolute;top:395px;left:78px;white-space:nowrap" class="ft83">9798</p>
<p style="position:absolute;top:412px;left:78px;white-space:nowrap" class="ft83">9596</p>
<p style="position:absolute;top:429px;left:78px;white-space:nowrap" class="ft83">9394</p>
<p style="position:absolute;top:446px;left:78px;white-space:nowrap" class="ft83">9192</p>
<p style="position:absolute;top:463px;left:78px;white-space:nowrap" class="ft83">8990</p>
<p style="position:absolute;top:480px;left:78px;white-space:nowrap" class="ft83">8688</p>
<p style="position:absolute;top:497px;left:78px;white-space:nowrap" class="ft83">8385</p>
<p style="position:absolute;top:514px;left:78px;white-space:nowrap" class="ft83">8082</p>
<p style="position:absolute;top:531px;left:78px;white-space:nowrap" class="ft83">7779</p>
<p style="position:absolute;top:548px;left:78px;white-space:nowrap" class="ft83">7476</p>
<p style="position:absolute;top:565px;left:78px;white-space:nowrap" class="ft83">7073</p>
<p style="position:absolute;top:582px;left:78px;white-space:nowrap" class="ft83">6569</p>
<p style="position:absolute;top:599px;left:78px;white-space:nowrap" class="ft83">6064</p>
<p style="position:absolute;top:616px;left:78px;white-space:nowrap" class="ft83">5059</p>
<p style="position:absolute;top:633px;left:78px;white-space:nowrap" class="ft83">4049</p>
<p style="position:absolute;top:650px;left:78px;white-space:nowrap" class="ft83">2939</p>
</div>
</div>
;
1
Svensk f�rfattningssamling
F�rordning
om �ndring i fastighetstaxeringsf�rordningen
(1993:1199);
utf�rdad den 20 april 2017.
Regeringen f�reskriver att 1 kap. 6 � och bilaga 1 till fastighetstaxerings-
f�rordningen (1993:1199) ska ha f�ljande lydelse.
1 kap.
6 �
1
F�r sm�hus ing�ende i sm�husenhet ska det uppr�ttas en tabell f�r
grund- och marginalv�rden (SV-tabell), tabeller f�r �ldersinverkan (SO-tabel-
ler S) och en tabell f�r v�rdeinverkan av v�rdefaktorerna fastighetsr�ttsliga
f�rh�llanden och v�rdeordning (FV-tabell S).
SV-tabellen ska utvisa v�rden f�r sm�hus, som uppf�rts under det
sjuttonde �ret f�re det �r d� allm�n fastighetstaxering av sm�husenheter sker,
vid skilda f�rh�llanden betr�ffande v�rdefaktorerna storlek och standard och i
en v�rdeniv� vid vilken ett sm�hus enligt 8 kap. 2 � fastighetstaxeringslagen
(1979:1152), normhus, har ett v�rde av 100 000 kronor.
Det ska finnas 72 skilda v�rdeniv�er f�r normhuset. De erh�lls genom att
v�rdena i SV-tabellen multipliceras med niv�faktorer f�r sm�hus (S-niv�fak-
torer). Dessa ska vara 1,5, 1,6, 1,7, 1,8, 1,9, 2,0, 2,1, 2,2, 2,3, 2,4, 2,5, 2,6, 2,7,
2,8, 2,9, 3,0, 3,1, 3,2, 3,3, 3,4, 3,5, 3,6, 3,7, 3,8, 3,9, 4,0, 4,2, 4,4, 4,6, 4,8, 5,0,
5,25, 5,5, 5,75, 6,0, 6,25, 6,5, 6,75, 7,0, 7,25, 7,5, 7,75, 8,0, 8,25, 8,5, 8,75,
9,0, 9,5, 10,0, 10,5, 11,0, 11,5, 12,0, 12,5, 13,0, 14,0, 15,0, 16,0, 17,0, 18,0,
19,0, 20,0, 22,0, 24,0, 26,0, 28,0, 30,0, 32,0, 34,0, 36,0, 38,0 och 40,0.
Det ska uppr�ttas en SV-tabell. Denna ska avse S-niv�faktorerna 1,540,0.
SO-tabellerna S ska genom �ldersfaktorer utvisa v�rderelationerna mellan
lika stora byggnader vid skilda f�rh�llanden betr�ffande v�rdefaktorerna
�lder och standard. F�r sm�hus som uppf�rts under det sjuttonde �ret f�re det
�r d� allm�n fastighetstaxering av sm�husenheter sker och som har normal
standard ska �ldersfaktorn vara 1,00.
Det ska uppr�ttas sex SO-tabeller S. Tabellerna ska betecknas med pro-
centtalen 65, 70, 75, 80, 85 och 90. Dessa ber�knas med utg�ngspunkt fr�n
v�rdet av ett sm�hus som har samma �lder och standard som normhuset. Pro-
centtalen visar den andel h�rav som utg�rs av v�rdet av ett motsvarande sm�-
hus, som uppf�rts under det tjugonde �ret f�re det �r d� normhuset uppf�rdes.
FV-tabell S ska utvisa nedr�kningsfaktorn vid skilda f�rh�llanden betr�f-
fande v�rdefaktorerna fastighetsr�ttsliga f�rh�llanden och v�rdeordning. F�r
1 Senaste lydelse 2014:217.
SFS 2017:291
Utkom fr�n trycket
den 3 maj 2017
2
SFS 2017:291
det mest v�rdefulla sm�huset p� en sj�lvst�ndig fastighet ska nedr�kningsfak-
torn vara 1,0.
SV-, SO- och FV-tabellerna ska utformas och v�rdefaktorerna storlek,
�lder, standard, fastighetsr�ttsliga f�rh�llanden och v�rdeordning klassindelas
p� det s�tt som anges i bilaga 1.
1. Denna f�rordning tr�der i kraft den 1 juni 2017.
2. F�rordningen till�mpas f�rsta g�ngen vid f�renklad fastighetstaxering
2018.
P� regeringens v�gnar
PER BOLUND
Erik Sj�stedt
(Finansdepartementet)
3
SFS 2017:291
Bilaga 1
2
TABELL F�R �LDERSINVERKAN
SO-tabell S
2
Senaste lydelse 2014:217.
V�rde�r
�LDERSINVERKAN 65
Standardpo�ng
08
914
1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
16
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9394
9192
8990
8688
8385
8082
7779
7476
7073
6569
6064
5059
4049
2939
4
SFS 2017:291
TABELL F�R �LDERSINVERKAN
SO-tabell S
V�rde�r
�LDERSINVERKAN 70
Standardpo�ng
08
914
1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
16
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9394
9192
8990
8688
8385
8082
7779
7476
7073
6569
6064
5059
4049
2939
5
SFS 2017:291
TABELL F�R �LDERSINVERKAN
SO-tabell S
V�rde�r
�LDERSINVERKAN 75
Standardpo�ng
08
914
1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
16
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9394
9192
8990
8688
8385
8082
7779
7476
7073
6569
6064
5059
4049
2939
6
SFS 2017:291
TABELL F�R �LDERSINVERKAN
SO-tabell S
V�rde�r
�LDERSINVERKAN 80
Standardpo�ng
08
914
1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
16
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9394
9192
8990
8688
8385
8082
7779
7476
7073
6569
6064
5059
4049
2939
7
SFS 2017:291
TABELL F�R �LDERSINVERKAN
SO-tabell S
V�rde�r
�LDERSINVERKAN 85
Standardpo�ng
08
914
1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
16
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9394
9192
8990
8688
8385
8082
7779
7476
7073
6569
6064
5059
4049
2939
8
SFS 2017:291
Wolters Kluwer
Elanders Sverige AB, 2017
TABELL F�R �LDERSINVERKAN
SO-tabell S
V�rde�r
�LDERSINVERKAN 90
Standardpo�ng
08
914
1520 2123 2426 2728 2930 3132 3334 3539 4046 4749 5052 5355 5659
16
15
14
13
12
11
10
09
08
07
0506
0304
0102
9900
9798
9596
9394
9192
8990
8688
8385
8082
7779
7476
7073
6569
6064
5059
4049
2939
