Housing and utilities
WOZ-beschikking
Property value decision
What does WOZ-beschikking mean?
A WOZ-beschikking is the gemeente's formal decision on the WOZ value (Waardering Onroerende Zaken) of a property. It is usually sent with the municipal tax bill early in the year and values the home as of 1 January of the previous year. The value affects property tax for owners, the eigenwoningforfait in income tax and, for many rented homes, the maximum rent. You have 6 weeks to object, and it costs nothing.
Key facts
| Sent by | Your gemeente, usually with the municipal tax bill |
| Valuation date | 1 January of the previous year |
| Objection deadline | 6 weeks |
| Cost of objecting | Free |
What to do
- Check the property details the gemeente used: size, year built, extensions, condition.
- Compare the value with sales of similar homes around the valuation date. You can request the taxatieverslag (valuation report) for free.
- Look up your home on wozwaardeloket.nl to see how it compares with neighbouring homes.
- If the value is too high, file a bezwaar within 6 weeks of the date on the beschikking, usually online at the gemeente.
- Tenants can object too: a lower WOZ value can lower the maximum rent in regulated housing.
Worth knowing
Many no-cure-no-pay bureaus object for free because the gemeente pays their costs when they win. That is legitimate, but it also means you can object yourself for the same price with the same valuation report.
Frequently asked questions
What is the WOZ value used for?
It is the basis for municipal property tax (OZB), the water board tax, the eigenwoningforfait in your income tax, and for many rented homes it counts toward the rent points that set the maximum rent.
Can a tenant object to the WOZ value?
Yes. Tenants are interested parties because the WOZ value can affect their maximum rent. You file the objection with the gemeente, the same way an owner would.
What if I miss the 6-week deadline?
The value becomes final for that year. You can still check next year's beschikking, which is based on a new valuation date.
Read next
- Municipal taxes in the Netherlands
- Buying a house in the Netherlands
- WOZ and other Dutch abbreviations
Official sources
More Dutch terms: housing and utilities
Plain-English explanations of the words on your letters and contracts.