The tax office usually first requests defaulting owners to submit the declaration before proceeding to its own estimate of the property tax value.
Experience shows that such an estimate tends to be unfavorable for the owner, as individual particularities of the property cannot be taken into account.
A subsequent submission of the declaration of assessment is still possible even after an estimate has been made and generally leads to a corresponding correction of the notice.
In the case of repeated or persistent failure to submit despite requests, the tax office may, in addition to the estimate, impose late-filing surcharges or, as a last resort, coercive fines.
It is therefore advisable to submit the declaration of assessment promptly even if the original deadline has already passed, in order to avoid further sanctions.
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