Can I object to a WOZ decision?
You can object to the WOZ value given in the WOZ decision. Your objection should be submitted to your municipality.
Submitting an objection
The leaflet you received with the WOZ decision explains how to submit an objection to your municipality. In your objection you must explain why you do not agree with the WOZ value.
You can request a valuation report from your municipality, setting out what the valuation is based on. For homes the report usually also gives the prices that other similar properties sold for. This lets you check whether your house has been valued correctly. You can use this information in your objection. The municipality gives a decision on your objection.
You must submit your objection within 6 weeks after the date of the original WOZ decision. After this period you can no longer submit an objection and the WOZ value will be fixed.
Decision on objection by municipality
The government must give a decision by the end of the calendar year in which you submitted your objection. If you submitted your objection in the last 6 weeks of the year, the municipality must give a decision within 6 weeks. The municipality can extend the term by a maximum of 6 weeks.
Appealing the municipality's decision
If you do not agree with the municipality's decision on your objection, you may lodge an application for review with the administrative law sector of the district court. If you do not agree with the district court's decision, you can appeal to the tax division of the appeal court. Court fees are payable in all cases.
More information about lodging an application for review or an appeal is given below the municipality's or district court's decision.
At a growing number of authorities you can make an informal objection. You may for example contact a valuer to go over the valuation together. This can cut out a lot of red tape. If you cannot reach an agreement, you may still submit an objection in writing.
Authorities are not required to offer an informal procedure.