WOZ value

• You pay property tax (OZB) if you own an immovable property. For example, a house or business premises.
• Do you rent a home? Then you do not pay OZB.
• Do you rent business premises? Then you do pay OZB.

The assessment shows the WOZ value. This is the value of the property on January 1 of the previous year. So in February 2025, you will receive the WOZ value of January 1, 2024. We call this the value date.

You will receive a WOZ decree if you are on Jan. 1, 2025:

• owned a property;
• owned a home under construction;
• owned a construction site;
• owned and/or used a non-residential or combined property;
• owned and/or used a parcel of land or water;
• was a tenant of a property.

The WOZ value is equal to the amount your property would fetch if sold freely (free market value). To determine the value, we look at properties that were sold around the valuation date. We compare your property with properties that are similar in terms of, for example, type of home, year of construction and living area. Because not every home is the same, the appraisal obviously takes into account differences such as the size of the plot, outbuildings and the condition of the home.

Every year the municipality determines the WOZ (real estate valuation) value of all homes and other properties in the municipality. This value is determined, among other things, by looking at how well a property has been maintained and where it is located. But also by looking at comparable other properties. The WOZ value determines the amount of the real estate tax (OZB).

Have you remodeled or built new this year? Then we look at the actual condition of your home on January 1 of the current year, i.e., 2025. This is the condition date.

Want to know which homes your property has been compared to?

Then request your property's appraisal report

You can also view WOZ values of other homes. This can be done in the national WOZ-value counter.
You can also request your own WOZ-value from the municipality. Call 140511 or e-mail gemeente@t-diel.nl. Please state the address of the house of which you want to request the WOZ value.

• The homes sold on the appraisal report are not comparable.
• You have an appraisal report from around the valuation date with a value that differs from the WOZ value.
• You feel that the condition of your home was not adequately taken into account.

• You feel that the WOZ value of your home has increased too much compared to last year or previous years. This is because the WOZ values are not determined using increase percentages but on the basis of comparable homes sold.
• There are differences between your home and similar homes sold. For example, the size, structural condition or location. If a difference affects the value, this will be taken into account in the valuation of your home.

Do you have questions, want information or need advice? Please contact the Information and Advice Center staff at 14 0511 or email belasting@t-diel.nl.