Q: Does a port have to pay property taxes on its port areas?
The short answer is no, cf. section 9(1)(3) of the Danish Property Assessment Act.
The relevant provision is section 9(1)(3) of the Property Assessment Act, according to which actual port areas are exempt from assessment, which then means that land tax cannot be calculated as there is no basis for calculation.
In areas that cannot, the property tax can typically be passed on to the tenant whose activity means that it is not a port-related use.
The detailed regulations are here:
The notes to the provision state the following about port areas:
"Port areas shall be understood to mean the quay system itself with associated passenger terminals, marshalling yards and access and exit facilities. Furthermore, freight terminals, crane facilities and similar facilities with associated quay facilities for handling freight traffic as well as access and exit areas when such terminals, etc. serve independent carriers.
Administration buildings, workshop buildings and other facilities located in the port area and used in direct connection with the public traffic purposes are also covered by the exemption.
Port installations or port facilities are not covered by the exemption if the installation/facilities are intended for the use of a single undertaking or a predefined group of undertakings, e.g. a port installation intended to serve a power plant, an oil refinery, a shipyard or a feed company.
Areas and buildings located outside the port area as defined above must be treated in the same way as other similar areas and buildings in terms of valuation. This will apply regardless of the use of the land/buildings, regardless of whether the land/buildings are owned by the same person who owns the port area, and regardless of whether the port area and the other area belong to the same piece of land or other valuation unit.
If there are buildings within the port area that are used for purposes other than the public traffic purposes justifying the exemption, such buildings and associated land area must be assessed in the same way as similar buildings and land areas located outside the port area. An example could be a gas station located in a ferry port."
The actual port areas should thus be exempt from assessment. In the areas that cannot, the property tax can typically be passed on to the tenant whose activity means that it is not a port-related use.