How to object to WOZ property value in Netherlands

The short answer

You submit a written objection to the municipality within 6 weeks of receiving the WOZ decision. The objection must be in writing and you must explain why you disagree with the assessed value. For example, you can indicate that comparable properties in the area have been valued lower. The municipality must process your objection and issue a new decision. If you disagree with that decision, you can appeal to the court.

What does Dutch law say?

The Real Estate Valuation Act (Wet waardering onroerende zaken - WOZ) regulates how your property value is determined in the Netherlands. Under the General Administrative Law Act (Algemene wet bestuursrecht), you have the right to object to government decisions, including your WOZ value. The 6-week objection period is fixed by law and begins the day after the decision is sent. Your municipality is required to carefully review your objection and make a reasoned decision.

What should you watch out for?

Pay close attention to the 6-week objection period, as you cannot object after it expires. Make sure you have good arguments, such as comparable properties in the area that have been valued lower. Collect evidence such as valuation reports or sale prices of similar properties. Always submit your objection in writing and keep a copy for yourself.

Example from practice

Mrs Jansen received a WOZ decision valuing her property at €350,000. She thought this was too high because similar properties in her street had sold for around €320,000. She submitted an objection to the municipality within 6 weeks, including sale prices of three comparable properties as evidence. After investigation, the municipality reduced the WOZ value to €330,000, lowering her property tax by approximately €80 per year.

What can you do?

Follow these steps to successfully object to your WOZ property value in the Netherlands.