Specialfastigheter - Fastighetsvetenskap - Lunds Tekniska Högskola

Specialfastigheter – En granskning och belysning av värderingsförfarandet
Abstract
Title: Special-purpose property –An examination and
illumination of the appraisal of real estate
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Johanna Nyström & Fredrik Närholm
Ingemar Bengtsson, PhD, Department of Real Estate
Management, Faculty of Engineering, Lund University
Fortifikationsverket is Sweden´s largest property owner.
A major part of their property portfolio qualifies as
special property according to the real estate taxation
law. Fortifikationsverket has noticed a trend when
valuating these special-purpose properties. They tend to
differ from each other in a larger proportion than other
types of real estate. They differ so much it can´t be
explained with ordinary uncertainty. There for it is of
interest to study these types of property valuations to
understand why they differ and how the problem can be
minimalized.
This Master of Science thesis aims to widen the
knowledge about special property valuation and to
contribute with recommendations that aim to facilitate
the negotiation procedure.
The Master of Science theses were carried out with a
case study. Collection of data was performed using a
literature review and interviews, also reliable internet
sites have been used.
Appraisal of special-purpose properties do not differ in
the procedure, compared with other types of property.
The differences are difficult to find material for
comparison, commercial net operating profit and the
amount of uncertainty around the unclear conditions and
assessment of alternative uses. In order to facilitate a
negotiation, before a transfer situation, we recommend
that all parties meet and negotiate on the conditions that
valuations should be based on.
Special-purpose property, appraisal of real estate.
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