WOZ value in the Netherlands: what it is and how to object

The WOZ value is the value your municipality gives your home each year. It is the basis for several taxes and charges, so it is worth checking. If you think it is too high, you can object within six weeks of the date on your tax assessment.

In short

• WOZ stands for Waardering Onroerende Zaken, the Dutch law on property valuation. Every municipality values every home once a year.
• The value on the notice you receive in 2027 is the estimated market value of your home on 1 January 2026.
• You have six weeks to object, counted from the day after the date printed on the notice (dagtekening).

Published on 31 October 2026 by Ko Maas, qualified WOZ valuer.

Where do you find your WOZ value?

You receive a WOZ decision (WOZ-beschikking) from your municipality or from the tax office that works for it, such as BghU, BSGW or Munitax. Most send it at the end of February, together with the municipal tax assessment (aanslag gemeentelijke belastingen). You often receive it digitally in the MijnOverheid message box, so check that if you have a DigiD.

You can also look up the WOZ value of any home in the national register: wozwaardeloket.nl. That site shows the values of neighbouring homes as well.

What is the WOZ value used for?

• The municipal property tax (onroerendezaakbelasting, OZB) for owners.
• The water authority tax (waterschapsbelasting).
• The deemed income from your own home in your Dutch income tax return (eigenwoningforfait).

Because several bills are based on it, an incorrect WOZ value affects more than one assessment.

How is the value determined?

The municipality compares your home with similar homes that were sold around the valuation date. It looks at size, type, year of construction, location, maintenance and features such as a garden or garage. The details are in the valuation report (taxatieverslag). You can request it from your municipality, and many municipalities let you download it from their WOZ portal. From 2027 the report must contain more information, including the characteristics of your home and the comparable sales used.

How to object

1. Check the report. Look for errors in floor area, type of home, condition and the comparable homes.
2. Object within six weeks. Most municipalities have an online form where you log in with DigiD. You can also send a signed letter. Mention your name, address, the date of the decision, why the value is wrong and which value you think is correct.
3. Short on time? File a short objection within the deadline and state that you will send the grounds later.

Objecting to the WOZ decision automatically counts as an objection to the property tax assessment on the same notice. The municipality then decides on your objection. If you disagree with that decision, you can appeal to the court within six weeks.

Missed the deadline?

After six weeks the value is in principle final. There is one exception: if the value turns out to be at least 20% too high, with a minimum of € 5,000, the municipality must still reduce it. This is possible up to five years back. You file a separate request for each year.

Tenants and other cases

Tenants can object to the WOZ value of their rented home themselves, because it can affect the maximum rent. Bezwaarmaker.nl does not handle objections for tenants. If you inherited a home, a different route applies; see WOZ value and inheritance tax (in Dutch).

Need help?

Bezwaarmaker.nl is an independent valuation firm. Our qualified WOZ valuers check the WOZ value of owner-occupied homes and object on your behalf when the value is too high. You can contact us in English; we will help you in English throughout.

Sources

• Waarderingskamer, WOZ-wijzer (in Dutch): waarderingskamer.nl
• Dutch General Administrative Law Act (Awb), articles 6:6, 6:7 and 6:9: wetten.overheid.nl/BWBR0005537
• WOZ Act (Wet WOZ), articles 22 and 30: wetten.overheid.nl/BWBR0007119
• National WOZ register: wozwaardeloket.nl

Bezwaarmaker.nl is a private and independent valuation firm. We are not affiliated with any municipality or government body.