- Who sets the value?
- The municipality sets WOZ value under the Wet WOZ. A valuer assesses market value within the assignment and reporting standard that apply to the valuation.
- What is the value used for?
- WOZ value supports municipal, water-board and national taxes and some other legal uses. A market valuation can support a mortgage, sale, letting, refinancing or another assignment.
- Which date applies?
- WOZ value uses a statutory valuation date, usually 1 January of the year before the tax year. A valuation report states the valuation date for its own assignment.
- Which rules apply?
- WOZ assessment follows legal valuation rules and fixed assumptions. A market valuation follows the assignment, chosen value basis, reporting standard and requirements of the report recipient.
- What document do you receive?
- The municipality states WOZ value on the formal assessment and can make a WOZ appraisal report available. A valuer delivers a property valuation report with inspection, value reasoning, comparables and terms.
A difference between the figures does not by itself show that one assessment is wrong. Start with the date, purpose, property data and assumptions.
The [Waarderingskamer explains](https://www.waarderingskamer.nl/en/for-residents/explanation-woz-value/announcement-of-the-woz-value/value-reference-date) that this is 1 January of the year before the year for which the WOZ value applies.
If your question concerns tax or WOZ, keep the tax rule and [property valuation for tax purposes](/en/guides/property-valuation-for-tax-purposes/) as separate parts of the assessment.
The [WOZ Value Loket](https://www.waarderingskamer.nl/en/for-residents/checking-woz-value/woz-waardeloket) can help you compare public WOZ values for homes.
## 2. What is WOZ value?
WOZ refers to the Dutch Act for Real Estate Assessment, or Wet waardering onroerende zaken. The [Waarderingskamer describes WOZ value](https://www.waarderingskamer.nl/en/for-residents/explanation-woz-value) as the estimated market value of a property on the valuation date. Municipalities set a new value each year under the legal rules.
The municipality uses property information and sales of comparable homes. This can include property type, usable floor area, plot, construction year, location, maintenance and outbuildings. The municipality analyses sales, sets up a valuation model and has a valuer check the result. The [Waarderingskamer explanation of the process](https://www.waarderingskamer.nl/en/for-residents/explanation-woz-value/how-is-the-woz-value-determined) describes these steps.
WOZ assessment uses legal assumptions. The Wet WOZ includes rules about the assumed transfer and acquisition of the property. The assessment can use a different legal or occupancy situation from the factual situation examined in a private valuation.
If you are deciding whether an initial estimate is enough, compare it with a [formal property valuation](/en/guides/free-estimate-vs-formal-property-valuation/) before you request a report.
Before you rely on the result, compare the [valuation report contents](/en/valuation-report/) with the question the assignment had to answer.
### What is WOZ value used for?
WOZ value can support:
- property tax and other municipal charges;
- water-board charges;
- the owner-occupied home allowance and some other national taxes;
- gift and inheritance tax where the tax rules use WOZ value;
- the Dutch housing points system when calculating the maximum rent for certain social housing;
- some legal checks and statistical uses.
The WOZ value is a tax and public-law figure. The municipality sets it. It is not a listing recommendation, sale quote or mortgage decision. The Waarderingskamer’s [Waarderingskamer's explanation of the WOZ system](https://www.waarderingskamer.nl/en/the-dutch-system) explains the roles of municipalities and the Netherlands Council for Real Estate Assessment.
## 3. What is market value in a property valuation report?
Market value in a property valuation report is a professional opinion about what a property could achieve on the market on the valuation date, within the value basis and conditions of the assignment. The valuer assesses the property, surroundings, legal features, market and relevant comparable transactions.
When a municipal decision needs more evidence, a [property valuation for a WOZ objection](/en/guides/property-valuation-for-a-woz-objection/) can organize the disputed facts, reference date and comparable sales.
If you are still choosing a provider, compare [property valuation costs](/en/property-valuation-costs/) and ask several providers for the same information.
A mortgage report can have requirements about inspection, validation, report format, report age and supporting information. Another assignment can have a different question, value basis and report recipient. If you need a mortgage report, match [mortgage valuation](/en/mortgage-valuation/) to the lender's requirements before you book an inspection.
The [NRVT guidance on value reasoning](https://www.nrvt.nl/voor-register-taxateurs/regelgeving/praktijkhandreiking-wonen/11) refers to comparable transactions, analysis of differences and the relationship between the comparables and the valued property. A professional report should show how property information and market evidence lead to the value conclusion.
### Market value is not the asking price
An asking price is the amount a seller requests. A sale price is the amount agreed by buyer and seller in a transaction. Market value is a defined valuation concept assessed under the assignment and reporting standard. The three figures can be close and still have different meanings.
The [WOZ Value Loket](https://www.waarderingskamer.nl/en/for-residents/checking-woz-value/woz-waardeloket) lets you view public WOZ information for homes in the Netherlands.
A market valuation also does not promise a mortgage outcome. The lender reviews the full application and decides which documents and values it will use.
If you need a mortgage report, match [mortgage valuation](/en/mortgage-valuation/) to the lender's requirements before you book an inspection.
Before you compare fees, ask each provider about [property valuer selection](/en/compare-property-valuers/) for your property and report recipient.
## 4. Why can the figures differ?
WOZ value and market value can differ without the comparison being finished. Check these factors:
- A different date
- WOZ value relates to a statutory valuation date that usually falls one year earlier. A valuation report can have a later valuation date.
- A different property condition
- A renovation, extension, demolition, deferred maintenance or change of use may have occurred between the two assessment dates.
- Different legal assumptions
- The Wet WOZ uses legal assumptions about transfer and acquisition. A market valuation records the assumptions that belong to its assignment.
- A different property boundary
- The assessment can differ in what is included with the WOZ object or valued property, such as land, outbuildings, leasehold or apartment rights.
- Different information and review
- The municipality works with large data sets and a model-based assessment. A valuer assessing one property may use other information and a different reporting assignment.
- An error in the property data
- A wrong floor area, construction year, property type, plot or outbuilding can affect the result. Check the data before drawing conclusions about the figure.
The comparison becomes useful when you place the same property characteristics, date and legal position next to each other.
## 5. Valuation date and condition reference date
Two dates matter in the Dutch WOZ system:
- **Valuation date:** the date on which the market value is estimated.
- **Condition reference date:** the date used to establish the physical condition of the property for the WOZ assessment.
It usually matches the valuation date, with exceptions such as new construction and changes to the property.
A WOZ value announced in 2026 follows this system and uses the valuation date of 1 January 2025. The market evidence is assessed at an earlier point than the day on which you receive the formal assessment.
A market valuation has its own valuation date, stated in the report. That date belongs to the assignment and the question from the report recipient. Do not look only at the year in which a document arrived.
## 6. Which value do you need?
Choose the document based on the purpose of the question:
- You want to check tax or municipal information
- Start with the WOZ assessment, WOZ appraisal report and WOZ Value Loket.
Check property data, comparable sales and the valuation date.
- You are applying for a mortgage or refinancing
- Ask the lender or adviser which valuation report, validation and valuation date it accepts.
A WOZ assessment does not automatically replace the requested report.
- You are considering a sale
- Use WOZ information as background about the property and area.
For a current value question, ask which professional valuation fits your situation.
- You are letting a property or checking the maximum rent
- WOZ value can form part of the Dutch housing points system.
The final rent also depends on other property characteristics and current rules.
- You are dealing with an inheritance or gift
- Check with the Dutch Tax Administration, notary or adviser which tax value and date apply to your file.
## 7. How to check your WOZ value
The Waarderingskamer describes several ways to check a WOZ value. Start with the sources used for your property:
**Read the formal assessment.** Note the address, tax year, assessed value, valuation date and date shown on the document.
**Request the WOZ appraisal report.** It can show property characteristics and information about comparable sales used in the assessment.
**Check the property data.** Look at floor area, plot, construction year, property type, maintenance, outbuildings and unusual circumstances.
**Compare the reference properties.** Consider location, date, size, condition and differences in features.
**Ask the municipality for an explanation.** Send factual errors and questions about the assessment to the municipality first.
Check the current time limit and procedure on your formal assessment or with your municipality.
The comparison is a starting point, so include property characteristics and the valuation date.
Beste Taxateur does not assess individual WOZ decisions or run an objection procedure. Contact the municipality or a suitable adviser when you need help with your file.
## 8. How to read a market valuation
When you receive a valuation report for a mortgage or another assignment, check:
- Purpose and report recipient
- Read why the report was made and which party must be able to use it.
- Valuation date and inspection date
- A later report date does not automatically mean that the valuation date changed.
- Property and legal features
- Check address, floor area, plot, ownership, leasehold, apartment rights, owners’ association and use.
- Market evidence and comparables
- Read which homes were used and how their differences from your property were considered.
- Assumptions and limits
- Note assumptions about renovation, letting, missing documents, maintenance and other circumstances.
- Validation and acceptance
- Check whether the lender or other recipient accepts the report format and validation.
## An illustrative situation
Imagine a WOZ assessment announced in 2026 that uses the market around 1 January 2025. A year later, the owner orders a valuation report for refinancing. New sales, a renovation and changes in the local market have occurred in the meantime.
The valuer assesses the property for the new assignment and states its own valuation date. A difference between the WOZ value and the report value can then come from the time between the dates, the property condition, the assignment and the assumptions used. The figures are not direct checks of each other in this situation.
## Common assumptions that cause confusion
- “The WOZ value is today’s sale price.”
- WOZ value refers to a statutory valuation date. The formal assessment can describe an earlier market point.
- “A higher valuation proves that the WOZ value is wrong.”
- Compare the date, legal assumptions, property data and purpose first. Then decide which question belongs with the municipality.
- “The lender will use my WOZ value.”
- The lender decides which documents and report format it needs. Ask before commissioning a valuation.
- “An objection changes the sale price.”
- An objection concerns the municipal assessment and its tax effects. It does not set a future sale price.
- “A valuation report replaces the WOZ assessment.”
- The documents serve different purposes. Use the value that belongs to the party and procedure for which you need the information.
## Frequently asked questions
### Is WOZ value the same as market value?
The Waarderingskamer describes WOZ value as the estimated market value on the statutory valuation date. Market value in a valuation report is assessed within its own assignment, date and reporting standard. The concepts are closely related, while the outcome can differ.
### Why is my WOZ value lower than a recent valuation?
An older WOZ value can use an earlier valuation date. Property data, legal assumptions, physical condition and assignment purpose can also differ. Check these points before drawing a conclusion.
### Can I use WOZ value for my mortgage?
Ask your lender or mortgage adviser. A mortgage file can require a valuation report, a certain validation and a recent valuation date. The formal WOZ assessment is not automatically the requested document.
### Where can I find the WOZ appraisal report?
You can usually view it online through MijnOverheid or your municipality’s website.
### Can I view the WOZ value of other homes?
Check differences in location, floor area, construction year and valuation date.
### Which value matters when selling a home?
A buyer and seller agree a sale price together. WOZ value can give background information, while it describes a statutory reference point. For a current value question, discuss a suitable market valuation with a property valuer.
### Which value do I use for inheritance tax?
That depends on the tax rules and the circumstances of the estate. Ask the Dutch Tax Administration, notary or tax adviser which value and date apply to your return. Tax questions require separate personal advice.
### Can renovation affect WOZ value?
A change to the property can affect the condition used for the WOZ assessment.
The municipality handles the assessment for the property.
### What should I ask when I need a property valuer?
Ask which purpose, report format, valuation date, inspection, validation and documents apply to your situation.
## Your next step
Start with the purpose of the valuation. Is it for tax, a mortgage, sale, letting, inheritance tax or a check of property data? Then note the date and the party using the information. This prevents a WOZ assessment and a market valuation from being treated as the same document.
*This information is general and does not replace personal tax, legal, mortgage or valuation advice. Check current rules and time limits with the municipality, Dutch Tax Administration, lender, adviser or other party handling your file.*