Property value assessment (WOZ value)

General

Each year, the municipality determines the value of your house, commercial property or land. We call this value the ‘WOZ’ value. WOZ stands for Waardering Onroerende Zaken (Valuation of Immovable Property). We use the WOZ value to calculate how much property tax (OZB) you must pay. We also use the WOZ value to calculate the second-home tax. The Dutch government and the Hollands Noorderkwartier Water Authority use the WOZ value to calculate the taxes they collect from inhabitants.

Property value assessment

We send a property value assessment to all persons who are property owners as per 1 January of the tax year. The assessment states the value which was determined by the municipality assessor. This is the value on 1 January of the previous year. The amount you have to pay for property tax is based on the WOZ value.

Tenants of buildings also receive a WOZ assessment. This also applies to buildings which are not primarily used as dwellings.

You can compare the WOZ value of your property with that of other properties on WOZ-waardeloket.

No cure, no pay bureaus

There are bureaus advertising that they will file an objection for you free of charge. We advise you not to do this. If they win the case for you these bureaus claim the costs they have incurred from us. 

In practice, this means the following:
Suppose you file an objection and the WOZ value of your property is reduced. You then have to pay €10.95 less in OZB per €10,000 reduction*. The bureau gets about €750 credited to its account for its work. The municipality deducts these costs in the rates for the OZB the following year.  

*In addition to the OZB, you may pay other taxes on the WOZ value, for example to the Water Board and the National Tax Office.

Submitting an objection

If you disagree with the WOZ decision, go to Objecting to the tax assessment notice and the WOZ value.

Frequently asked questions: OZB

Q&A

You can view your property valuation report at mijn.overheid.nl (website in Dutch only). Then click on ‘Inloggen’ (Log in). The rest is self-explanatory. The property valuation notice may only be viewed in this manner by the person who has received the assessment notice in his or her name. The assessment notice is the letter that states the WOZ value of your home, commercial property or piece of land.

If you are unable to view your property valuation report via mijn.overheid.nl you may request this via the Taxes contact form (in Dutch only). In that case, you must specify in your email the property or piece of land for which you wish to receive the property valuation notice. You must also state the assessment number and your date of birth. You will find the assessment number in the letter that you have received from us.

We use the WOZ value to calculate how much property tax you must pay. The Dutch government’s Tax and Customs Administration uses the WOZ value for income tax purposes. This is also known as the notional rental value for owner-occupied houses. The Tax and Customs Administration also use it to calculate the tax on ‘imputed return on investment’ for properties that do not function as the main residence, i.e. second homes. The Hollands Noorderkwartier Water Authority uses the WOZ value to calculate the water system for developed land levy. This is the tax you pay to the Water Authority.

If you are completing your tax return for 2020 in 2021, you need the 2020 value. You can find this value on the assessment notice that we sent in February 2020. The assessment notice is the letter that states the WOZ value of your home, commercial property or piece of land. The WOZ value stated on the assessment notice has 1 January 2019 as the value reference date. The Tax and Customs Administration will want to know this WOZ value.

The Valuation of Immovable Property Act states that the municipality must also determine the value of houses and commercial properties that have not yet been finished or have not been reported to the community as being finished. In these cases, we calculate the WOZ value on the portion that was finished on 1 January. This WOZ value also includes an amount for the value of the land.

If you own a house as an heir, for inheritance tax purposes, you must use the WOZ value of the property at the moment you became owner of the house. You can also ask the Tax and Customs Administration to use the WOZ value for the following year.

Yes. We use the situation as it is on 1 January to adjust our calculation.

There are bureaus advertising that they can submit an objection for you free of charge. If you win your case via this bureau, we have to pay the bureau a fee. That's the law. All fees that we pay to these bureaus, are offset in the rate for next year's property tax (OZB). So in a way, all inhabitants pay towards settling this fee. Including you!

The bureaus receive the following fee from us:

Fee for entering a notice of objection€254
Fee for attending a public hearing€254
Fee for entering a taxation report€242
Total fee to the objections bureau€750

In practice, this means the following:
Suppose you object to the WOZ value, and it is reduced by €10,000. This will save you €12.76 in OZB. The bureau receives €750 for its work.

You can do it yourself!

The bureau will want to know why you think your WOZ value is too high. The bureau will forward this information to us. This is something you can easily do yourself. If you disagree with the WOZ value, then call us or pay us a visit. Just like you, we want the WOZ value to be correct. We do not have any interest in over-assessing a WOZ value. After your phone call or visit, we will be able to adjust your WOZ value quite quickly. After all, people make mistakes. If we have made a mistake in assessing your WOZ value, then we would be all too pleased to adjust it for you.

If you have called us or paid us a visit and we still haven’t adjusted your WOZ value, you can file your objection with us within 6 weeks of the date noted on the decision. You don't need to have a taxation report made and sent to us. Just write us a letter saying why you disagree with the WOZ value. If you have informed us that you don't agree with your WOZ value, a municipality assessor will reassess your house or commercial property.