WOZ value and valuation

Do you believe the WOZ decision is incorrect? If so, it is best to first call the Public Center. You can also file an objection within six weeks of the date of the tax assessment notice. This can be done digitally viaMijn Opsterland by logging in with your DigiD. Businesses can also file an objection by logging in with eHerkenning. Your objection must state the assessment number, the type of tax, and the reason for the objection.

You can also submit your objection in writing. Send the letter to our postal address. Include the following:

• the date, your name, and address;
• the tax assessment you are objecting to and the assessment number;
• why you object;
• your signature.

You can also object very easily via:

Make your own WOZ objection

The municipality of Opsterland has joined this initiative. 

If you object, the payment obligation remains. However, in the notice of objection you can request a postponement of payment for the amount you object to. You must pay the (remaining) amount of the assessment within the due dates stated on the assessment notice. If your objection is upheld, the excess amount will be refunded to you.

If you disagree with the decision on the objection, you can still appeal to the Administrative Law Sector, Tax Matters, of the District Court in Leeuwarden. More information on this is provided in the ruling on the objection.

You may engage an agency to lodge an objection on your behalf. However, when you engage an agency to assist you (free of charge), this incurs costs for us. These costs are indirectly passed on to you, as we include them in the property tax rate. 

Would you like to submit your objection in a different way? Then use the platform zelfwozbezwaarmaken.nl. The municipality is affiliated with this platform because submitting an objection via this agency incurs minimal costs. The best and easiest way to submit an objection is via the online objection form on Mijn Opsterland or via a form that you can pick up at the town hall reception desk. You can also submit your objection in writing by post. We are happy to help you and take your objection seriously!

The municipality reassesses the WOZ value each year based on sales figures for comparable homes. In this way, the WOZ value reflects developments in the housing market.

Findings resulting from (previous) objections will, of course, be included in the 'new' valuation, if applicable. Examples include the condition of the property. 

To determine the WOZ value of your immovable property, the municipality looks at the value on January 1, 2025. This is the valuation date. The status date is the same as the valuation date, unless your property has changed during 2025 due to, for example, renovation, extension, or demolition. In that case, the WOZ value is determined based on the condition of the house or building at the start of the tax year. This condition is valued according to the value level on the valuation date. 

We compare your home with similar homes that were sold in 2024 and in the first months of 2025. This is called the comparison method. Your home may differ from the homes we compare it with. For example, in terms of location, size, structural condition, quality, or state of maintenance. We take these differences into account.

The municipality determines the WOZ value based on the sales level on January 1 of the previous year. This is the valuation date. The valuation date for the 2026 tax year is therefore January 1, 2025.

There is a one-year period between the valuation date and the tax year. During this period, changes may have been made to a home or building, such as renovation or conversion, change of use, or demolition. In that case, the WOZ value is determined based on the condition of the home or building at the start of the tax year. The changed condition is valued according to the applicable valuation date. For the 2026 tax year, this is January 1, 2025. 

The usable area was calculated using a 3D program or construction drawings available from the municipality. Properties were also measured on site.

To determine the value of homes, we use current sales figures and, in the case of non-residential properties, also rental figures from comparable (reference) homes or properties. We only use verified figures of homes or properties for which we have sufficient information. So that the appraisal system can make a good comparison with your property when it comes to characteristics such as quality, maintenance, area, appearance, location and property type. Of course, we check appraisals and adjust them where necessary. This creates a reliable appraisal and eliminates the need to visit every home.

Valuations take place according to the rules laid down in the Valuation Act. The Valuation Chamber supervises proper implementation of the valuation.

The appraisal report usually lists three homes that are most similar to your home. These are the reference homes. Sometimes there are no similar homes sold in the immediate area. Then the appraisal system looks at similar homes of a different type, that are a little younger or older, or that are in a different village.

The value of your home is not just based on the homes in the appraisal report. It includes all available sales figures.

All homes sold around the valuation date of January 1, 2025, have been examined to determine whether they are suitable as reference homes. The reference homes vary in terms of location, size, construction period, and type of home. The valuation system selects the sold homes that are similar to your home. These are linked to your home as a reference. Sometimes other homes are sold that are more comparable to your home. If it turns out that the value has been set too high based on the better references, we can adjust and lower the value.

This may be because, for example, your home is larger, located on a larger lot, or better maintained. Often the difference lies in the components/outbuildings. Perhaps one home has an addition, dormer or canopy and the other does not. If it is exactly the same, this should be figured out by the appraiser.

If the property was completed in the year prior to the tax year, the reference date is January 1, 2026. In this case, the WOZ value is determined based on the condition of the property or building at the start of the tax year. The municipality calculates this new value back to the price level of January 1, 2025. 

When changes have been made to a home or building, such as during a renovation, this is taken into account in the valuation. In that case, the WOZ value is determined based on the condition of the home or building at the start of the tax year. The changed condition is valued according to the price level on January 1, 2025.

The municipality uses the WOZ value to determine how much property tax (OZB) you must pay.  

OZB must be paid on all homes and properties (also called real estate).  

The IRS uses the WOZ value to determine the owner-occupied home for income tax purposes and to determine the capital gains tax for second homes.

The water board uses the WOZ value to determine the water board tax (water system levy component built).

Pursuant to the Property Valuation Act (WOZ), the municipality is required to determine the value of unfinished and completed residential and non-residential properties. When levying the OZB, this value will be used as the tax base for the OZB.

Receiving a WOZ assessment does not automatically mean that you are also a taxpayer. Or the other way around: that if you do not receive a WOZ assessment, you are not liable for taxes. For example, if you buy a property after January 1 of the tax year, you will not automatically receive a WOZ assessment. It is also possible that there are multiple owners and the municipality does not send the WOZ assessment to the owner who handles the tax matters.

If you have not yet received a WOZ assessment, you can submit a request to the municipality for this. This also gives you, as a taxpayer, the opportunity to object.

In February, the levy officer sends out the assessment notice for municipal taxes, which includes the WOZ value. If you have not yet received a decision and assessment, it is expected to arrive at the end of April.