Almost a quarter of property owners have told the Revenue Commissioners their house or apartment is worth less than €100,000 for the purposes of the Local Property Tax.
The latest update from the tax authority shows almost one third of homeowners believe their property is valued at between €100,000 and €150,000.
Just over one fifth valued their property between €150,000 and €200,000.
The Revenue Commissioners estimates that 90% of property owners have complied with the tax nationally.
Dún Laoghaire-Rathdown in Co Dublin had the highest rate of compliance at 92%.
Counties Donegal and Louth had the lowest rate of compliance at 84%.
Just over half of those who paid used credit or debit cards.
The total number of properties on the register is 1.95m, a reduction of 10,000 due to continuing analysis on the final number of properties.
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