Waiver

What are the standard waiver amounts?

You can find the standard amounts on the website of the VNG | Standard amounts waiver of taxes 2023(external link).

What is the cost-sharing standard?

The cost-sharing standard means that if you live with more adults, the municipality will adjust your welfare benefit accordingly. The more adults living in your house, the lower your benefit. Not all roommates count toward the cost-sharing standard.

Not all roommates count toward the cost-sharing standard. Exceptions are:

  • young people up to 27 years of age
  • the person with whom you maintain a joint household, if no others live in the home
  • the commercial tenant/sub-tenant/costal or the landlord/sub-tenant/costal living in the same dwelling
  • Room tenants with a commercial contract (and paying a commercial rent)
  • students following a program that may entitle them to study financing or study cost assistance
  • students following a Vocational Guided Learning pathway (BBL students)

Does the energy surcharge count as power?

No, the amount in the bank account accrued by the energy surcharge is not an asset.

Does student loan also count as income?

Student loans (basic grant, supplementary grant and loan) count as income. Money you earn from side jobs also counts. Parental contribution does not count. Be sure to report this. Then we will know what you use to pay your expenses.

I have applied for a waiver, but I have already paid (part of) the assessment. What happens to that?

Do you receive a waiver? Then we will refund the amount you have already paid. The amount will be refunded to the account used to pay.

My request for remission was denied. I disagree. What can I do?

You can file a notice of appeal within 10 days of the date on the ruling. Tell why you think you are entitled to remission. Also attach supporting documents.

Send the notice of appeal to:

Municipality of Zoetermeer
Attn: Taxation Team.
P.O. Box 15
2700 AA Zoetermeer

Change situation

Wrong name on the assessment?

Is the assessment invalid if my name is misspelled?

No. An assessment with a spelling error remains valid. If you recognize the name, it is correct according to the law.

Can the assessment be changed to another name?

Yes, you can. Are there more owners and/or users? Then the municipality designates one of them as a taxpayer: someone who is obliged to pay taxes. Look for more information and the rules on determining the taxpayer in the Municipal Gazette(external link).

Would you like to have the assessment for subsequent years put in the name of another owner and/or user? You can arrange this by mail. Note! Both persons must sign the letter.

Send your request to:

Municipality of Zoetermeer
Department of Taxation
P.O. Box 15
2700 AA ZOETERMEER

Moving

Will my assessment change after a move?

Sewerage assessment and property tax (OZB) will not change.

The garbage tax assessment changes only in the cases below:

  • You are moving to another municipality.
  • You are moving in with someone who has already had a tax assessment at that address.

Death

What happens to the assessment(s) if the taxpayer is deceased?

The garbage tax and/or dog tax will be reduced. The heirs must pay the remaining amount. The assessment is reduced from the next month after the date of death.

For property taxes (OZB) and sewerage charges, the municipality assumes the situation on January 1. Those assessment(s) apply for the entire year and are not reduced.

My partner passed away. Why am I now receiving an assessment in my name when everything had already been paid?

Was the assessment in your deceased partner's name? Then the assessment will be settled. After all, your partner was the taxpayer. You are now the primary occupant and therefore the taxpayer. You will therefore receive the assessment for the remainder of the year.

Has the entire amount of the assessment already been paid? Then you will receive a portion back with which you can pay the new assessment. Unfortunately, we cannot offset that for you. Please note! The amount will be transferred to the account number used for payment.

The tax assessment is in the name of "the heirs of. What does this mean?

The deceased is still registered with the Land Registry as the owner. As long as this is the case, the assessment will still automatically come to his or her name with the addition "the heirs of. Do you not want this? Then you can have this changed at a notary.

The situation on January 1 of the tax year determines the assessment. Therefore, the municipality cannot change an assessment already received. This assessment must be paid by the heirs.

WOZ value and appraisal report

How is the WOZ value determined?

When determining the WOZ value, we use a 'value date'. This is a date on which we determine the market value of your property. We determine the WOZ value on January 1 of the previous year. So the WOZ value for tax year 2024 has January 1, 2023 as the value reference date. For the valuation, we compare your house with other houses that have been sold around the valuation date. Municipality of Zoetermeer collects as much market data as possible. These include sales figures, rental and asking prices and information about the condition of the home or special circumstances surrounding the sale. Value determining factors are the type of home, size, year of construction and location of the home. Based on this data, all houses are compared with each other. A model then, thanks to that data, automatically determines the value of a home. This is also called "model-based valuation.

Non-dwellings are valued using a different method.

Do you include the WOZ of the remodel?

For the WOZ, we look at the situation of a property on January 1 of the tax year. Is the dormer on January 1? Then it counts for the value. We do use the price level of one year earlier.

How does the municipality choose comparable homes?

We examine all sales prices of comparable homes sold between Jan. 1, 2022, and Jan. 1, 2024. If no comparable homes were sold during this period, we look at earlier sales prices. Of course, there can be big differences in the construction of homes. Therefore, we look at the features that we can compare. For example:

  • the year of construction is about the same
  • the size is about the same
  • the house is in the same neighborhood
  • the type of house is the same: a terraced house, corner house, semi-detached house, detached house, apartment and so on

How can the WOZ value be determined without seeing an appraiser?

All changes to homes in Zoetermeer are tracked. We get information through building permits, sales and rental information, photos (e.g. aerial photos) and from the Land Registry. The WOZ value is determined based on that information.

I just bought a house. For tax purposes, I need the WOZ value for the past year. How can I request it?

View WOZ value online via the WOZ value desk

Through the WOZ-waardeloket(external link) you can see the WOZ value of different houses.

How does the municipality help entrepreneurs?

For more information, visit our webpage: How does the municipality support entrepreneurs?