Every year, the municipality determines the value of houses, business premises, stores and unbuilt plots of land. This value is called the WOZ value. The municipality uses the WOZ value to determine the amount of taxes.

Everyone who is the owner and/or user of immovable property within the municipality of Zoetermeer on January 1 receives an assessment of municipal taxes for that year.

How do we calculate your WOZ value?

To explain how the WOZ value is determined, an animated video has been created. The video explains:

  • How the WOZ value is determined.
  • How to check the WOZ value yourself.
  • That the Valuation Chamber oversees.

Video explanation of WOZ value

Would you like to object? Then look for more information at: Taxes, objections.

A new calculation every year

We look at how much your property is worth each year based on homes sold in your neighborhood. So the municipality does not calculate an average increase.

What homes are we comparing your property to?

Your appraisal report shows which homes we compared your home to. These homes may look different from your home. This is because homes do not sell on your street every year.

For your WOZ value, the floor area is the most important. But the type of home, year of construction and location are also important in determining the WOZ value.

Rate of OZB reduced in 2024

If you have an immovable property, such as a home or business premises, you must pay property tax (OZB). Last year, the municipality received more OZB than we estimated.

The extra money residents overpaid in OZB is returned. This amount is included as a discount in the OZB rate for 2024. As a result, you will therefore pay less in OZB this year.

Calculation example:

  • Property OZB was indexed at 0.1248% for 2024, after adjustment 0.1186%  
  • OZB property non-residential was indexed for 2024 at 0.4565% after correction 0.4217%
  • OZB use non-residential was indexed for 2024 at 0.3307% after correction 0.3055%

You can very easily check your assessment of OZB yourself. Enter the WOZ value of your home for 2024 in the example below and follow the calculation.

You are a user of a property with a WOZ value of €300,000.

Calculation before correction:

€ 300.000 : 100 € 3.000
percentage of ownership0,1248%
you pay (3,000 x 0.1248)€ 374.40 per year

Calculation after correction:

€ 300.000 : 100 € 3.000
percentage of ownership0,1186%
you pay (3,000 x 0.1186)€355.80 per year

In the above example, there has been a correction of €18.60.

WOZ value and OZB

On average, WOZ values in Zoetermeer increased by 2.75% this year. Has your WOZ value also increased? That does not mean that you will immediately pay more!

Do the WOZ values rise? Then the OZB rate decreases

The municipality does not benefit from high or low WOZ values. Do the WOZ values rise? Then the OZB rate decreases. And do the WOZ values decrease? Then the OZB rate increases. In this way, the municipality has the same income from property tax (OZB) every year.

Example:

If the WOZ values increase on average by 2.75%, then our OZB rate also decreases by 2.75%. This means that you only pay more when your WOZ value increases more than average.

This keeps the budget balanced

Prices for almost everything in our country are going up. With the same money, this allows everyone to buy less: this is called inflation. The municipality also has higher costs as a result. Think for example of labor costs, but also the costs for maintenance of greenery and replacement of roads. We therefore adjust the OZB income each year with inflation. This keeps our budget in balance.

Calculation example:

WOZ value increases: +2.75%
2023: € 300,000
2024: € 308,250

OZB rate drops:
2023: 0.1286%
2024: 0.1186%*

You pay:
2023: €385.80
2024: €365.58*

*This 2024 amount includes an inflation adjustment and a discount for overpayment of OZB 2023

Viewing WOZ valuation report

You can view the WOZ valuation report at MijnBelastingen. As a resident you log in with your DigiD. As a company you log in with eRecognition.

The valuation reports are not public.

View WOZ value via WOZ-waardeloket

  • Via the WOZ-waardeloket you can view the WOZ-values as of 01-01-2015 of all houses in Dutch municipalities connected to the WOZ-waardeloket.
  • New WOZ values are added each year.
  • To prevent the counter from being overused, a limit has been placed on the number of homes you may request within a certain period of time.

The WOZ value counter only shows information about:

  • the WOZ value
  • the area of use
  • the year of construction

You cannot view other information the municipality uses for the assessment report, such as:

  • content
  • Whether there are outbuildings
  • the ground surface

Objection

Do you disagree with the WOZ value? Then you can lodge an objection via MijnBelastingen.

The objection must be received by the municipality within 6 weeks from the date of the assessment notice. You will receive a confirmation from us within 5 working days.

By law, the Tax Department will handle your objection by December 31. If this is not possible, the municipality will inform you. Do you file an objection within the last 6 weeks of the calendar year? Then the handling period of 6 weeks applies. This term can be extended by 6 weeks.

Profession

Has the municipality rejected your objection? Then you can often appeal to the court. The municipality's decision will state whether this is possible. You must submit your appeal within 6 weeks.

Frequently Asked Questions