WOZ valuation appeals in the Netherlands: a step-by-step guide

The WOZ (Wet onroerende zaken) is the Dutch annual property valuation that drives several local taxes. If you own real estate in the Netherlands, watching this number - and challenging it when it's wrong - pays back every year.

Why the WOZ matters to landlords

The WOZ determines three things that hit your wallet:

1. Property tax (OZB) for owners
2. Water authority levy (watersysteemheffing)
3. Your Box 3 base for income tax (when the property is privately owned)

A WOZ that is 10% too high therefore costs you money on three levies at the same time. On a property of € 350,000 that's quickly € 600 to € 900 per year.

Step 1: receive the WOZ assessment

In January or February the WOZ assessment lands in your mailbox (or your government Berichtenbox if you receive digital mail).

The assessment shows:

• The WOZ value at the reference date (1 January of the previous year)
• The effective date of the value (often 1 January of the current year)
• Appeal window: 6 weeks from the assessment date
• Notes on how the value was determined

Step 2: compare to neighbouring properties

Open woz-waardeloket.nl. This is the official register where every WOZ value in the Netherlands is publicly visible.

Look for at least 3 comparable properties in your neighbourhood:

Build a table: your property next to 3 references. With a gap of 5% or more, an appeal is worth filing.

Step 3: prepare the appeal

A solid appeal contains:

1. The assessment number and date
2. Your evidence: a table of reference properties with their WOZ values
3. Specific points where your property is worth less (deferred maintenance, smaller garden, noise, poor condition)
4. A request to revise: name a specific value or ask for a fresh appraisal

Step 4: file the appeal

You can file:

• Online through the municipal portal (with DigiD)
• In writing by letter to the tax officer (heffingsambtenaar)

State clearly:

• "Appeal regarding WOZ assessment [number]"
• The reason for the appeal
• The revision you're requesting
• Signature and date

Step 5: handling

The municipality must respond within the current calendar year (by 31 December at the latest). In practice the answer arrives within 3 to 6 months.

When fully or partly granted, you receive a cost reimbursement (a uniform €269 in 2026 if you used a professional appeal handler).

Frequently asked questions

Do I need a WOZ-appeal agency?

For a few properties you can do it yourself. With 10+ properties or complex cases a specialist (no-cure-no-pay) is often profitable. Their fee comes out of the municipal cost reimbursement, not your pocket.

Can the municipality raise my WOZ after an appeal?

No, "reformatio in peius" is forbidden. Your WOZ cannot become higher because you appealed.

How often can I appeal?

Once per year, within 6 weeks of the assessment. An appeal applies only to the current year.

In Propty

Propty automatically flags when you receive a new WOZ assessment, compares it against neighbourhood values via the WOZ register, and drafts an appeal when the gap is large.

Schedule a short demo to see this in action, or read how to set up iDEAL payments as the next step in automating your administration.