Property value assessment (WOZ value)

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 has been 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 that are not primarily used as dwellings. 

Viewing the WOZ value

Want to compare the WOZ value of your property with that of other properties? If so, take a look at the WOZ-waardeloket.

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

You can view your 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 imputed income from home ownership. The Tax and Customs Administration also uses it to calculate the ‘tax on imputed return on investment’ for properties that do not function as a main residence, i.e. second homes. The Hollands Noorderkwartier Water Board uses the WOZ value to calculate the ‘water system for developed land levy’. This is the tax you pay to the Water Board.

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 municipality as completed. 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, then for inheritance tax purposes, you must use the WOZ value of the property at the moment you became the 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.

It is true that some agencies advertise that they can submit an objection for you free of charge. If you win your case via that type of agency, we have to pay the agency a fee. That's the law. All fees that we pay to these agencies are incorporated in the rate for next year's property tax (OZB). So in a way, all residents pay towards settling this fee. Including you!

The agencies receive the following fees 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 agency will want to know why you think your WOZ value is too high. It will then forward that 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, we will be only 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 valuation report drawn up 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.