According to VeroSkatt.fi, owners of real property in Finland are the taxpayers of real estate tax. Tax rates vary in different districts between 0,60% and 1,35% of tax value. The rate for residential houses used for living (year-round living, which does not mean summer cottages) is between 0,32% and 0,75% of tax value.
Real property situated in Finland is subject to real estate tax. The revenue will benefit the local town, city or rural district where the property or building is located. Land used in forestry or agriculture is exempted.
This tax is payable by those who own real estate at the beginning of the calendar year. The Tax Administration delivers real-estate-tax invoices to owners in March 2012.
Source: http://www.vero.fi/en-US/Precise_information/Real_property_and_taxes/Tax_on_real_property_2012(20114)