Property value assessment (WOZ value)

Q&A

How can I view my property valuation report?

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.

What is the WOZ value used for?

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.

Which WOZ value do I need for my tax declaration?

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.

My property was still being built on 1 January. Why have I still been provided with a 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.

Which WOZ value must I use for inheritance tax?

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.

Does a renovation in the last year influence my WOZ value?

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 me free of charge. What are the possible consequences?

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.