WOZ value and valuation

How can you object?

Do you think the WOZ assessment is incorrect? If so, it is best to call the Public Center first. You can also submit a written objection within six weeks of the date of the assessment notice. You can also use the objection form. You can fill this out via My Opsterland by logging in with your DigiD (does not apply to assessments in the name of companies). In your objection you must state the assessment number, the type of tax and the reason for the objection.

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 want to use an agency to object. Is that allowed?

You may hire an agency to file an objection on your behalf. But when you hire an agency to help (free of charge), there are costs involved for us. These costs indirectly come back to you because we include them in the property tax rate. This is because the agencies claim a cost compensation of between €700 and €1000 for each justified objection. All these costs in turn cause an increase in the OZB assessment in the future.

Want to file an objection in a different way? Then use the platform zelfwozbezwaarmaken.nl. The municipality is affiliated with this because filing an objection through this agency is hardly costly. But the best and easiest way to object is through the online objection form through Mijn Opsterland or through a form you can pick up at the desk of the town hall. We are happy to help you with it and take your objection seriously!

I objected last year and now my WOZ value for this year has gone up again

Every year the WOZ value is redetermined with sales figures of comparable homes. This way, the WOZ value follows the developments in the housing market. Did you object to the WOZ-value last year and was it lowered then? Then the lowered WOZ value of last year is the starting point, but the WOZ value does increase along with the increased house prices.

How was the value on the decision arrived at?

To determine the WOZ value of your property, the municipality looks at the value on January 1, 2024. This is the value reference date. The condition date is the same as the value reference date, except if your real estate has changed during 2024 due to, for example, remodeling, construction or demolition. Then the municipality will look at the situation of the property on January 1, 2025. This is then the condition date. The municipality calculates this new value back to the price level of January 1, 2024.

We compare your home with similar homes sold in 2023 and in the first months of 2024. This is called the comparison method. Your home may well differ from the homes we compare it to. For example, in location, size, structural condition, quality or maintenance condition. We take these differences into account.

What is the value date?

The municipality sets the WOZ value based on the sales level on January 1 of the previous year. This is the value reference date. Thus, the value reference date for tax year 2025 is January 1, 2024.

What is a state date?

Between the valuation date and the tax year is one year. It is possible that during this period changes have been made to a house or property, such as construction, renovation, change of use or demolition. In that case, the WOZ value is determined based on the condition of the house or building at the beginning of the tax year. The value assessment date is then the state date of January 1, 2025.

How does the municipality determine usable area?

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

How could the value have been determined without seeing an appraiser?

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.

How does the municipality get to the reference homes on the appraisal report?

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.

How are the comparable properties determined or when is a property a reference property?

All homes sold around the January 1, 2024 value date were examined for suitability as reference homes. The reference homes differ in location, size, construction period and home type. The appraisal system selects the sold homes that are similar to your home. These are matched to your home as a reference. Sometimes other homes have been sold with which your home is more comparable. And it turns out that with the better references the value is set too high. Then we can adjust and lower the value.

Why is my neighbor's property rated lower?

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.

Is the value of my home also determined on the value date of Jan. 1, 2024, if my home was not completed until after this date?

If the property was completed in the year prior to the tax year, the state date is the value date. The condition date for the 2025 tax year is January 1, 2025. The WOZ value in this case is determined based on the condition of the home or property at the beginning of the tax year.

Does the valuation include my remodel, dormer or new shed?

Under the Real Estate Valuation Act (WOZ), the municipality is required to determine the value of homes and properties also on the state date of January 1, 2025. This value is compared with the value on the value reference date of January 1, 2024. If there is a difference in value between the value reference date and the condition date, the condition date applies. Thus, the value of your remodel, dormer or new shed is also included in the WOZ value.

What is the value on the WOZ assessment used for?

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).

Why do I receive a value determination for a home or property that is still under construction?

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.

What is a WOZ decision on request?

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.

You have not yet received a notice of assessment of municipal taxes and WOZ value. When can you expect these?

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.

Why has my WOZ value increased so much despite falling house prices?

The value of your home or property is reassessed each year. The 2025 WOZ value is based on the current sales prices of comparable (reference) homes during the period January 1, 2023 through June 30, 2024. In the first quarters of 2023, the housing market was still in full swing with prices increasing. That later turned into falling prices because of various developments such as higher mortgage rates. Meanwhile, prices are rising again and overbidding the asking price is also more common again. The WOZ assessment assumes the value of your home on January 1, 2024. The average changes in house prices are incorporated into that value. According to the Valuation Chamber, between the value reference date January 1, 2023 and the value reference date January 1, 2024, there is a national average increase in the WOZ home value of 5.4%. Depending on the location and type of home, this may be higher or lower at appraisal.