Property value and appraisal report

The municipality establishes the property value (WOZ-waarde) for your residential property or business premises every year. This property value is used as the basis for various taxes. The value is stated on the assessment notice for municipal taxes which you get from the municipality each year.

What it it?

The property value (WOZ-waarde) is the estimated amount that your residential property or business premises would get on a fixed date: the valuation reference date. For the 2023 tax year the valuation reference date is 1 January 2022. The municipality uses the property value to calculate the property tax (OZB). Other agencies which use the property value are:

  • the Tax and Customs Administration (Belastingdienst)
  • the water board
  • mortgage lenders
  • landlords

      How does the municipality determine the property value?

      To determine the property value the municipality looks at:

      • the selling prices around the valuation reference date
      • the rental prices (for commercial properties)

      • the features of your residential property or business property. Such as:

        • neighbourhood
        • surface area
        • state of repair (condition)

      In order to calculate property values correctly, the municipality researches the market. This is called permanent market analysis.

      Would you like to read more about how the property value is determined? Look at the website of the Waarderingskamer.

      Complete the questionnaire

      As part of the analysis new owners and tenants get a questionnaire (PMA form). The questions are about the condition. And about the use of the recently sold residential property or business premises.

      Did you receive the form? Then you can also fill it in it online with your DigiD:

      Fill in the questionnaire (in Dutch)

      Look at the appraisal report

      The appraisal report shows how the property value was determined. For example, the year it was built, the surface area and the type of property. The report also contains the selling prices and the property values for 3 other properties. This is how the municipality compares your property to other homes on the market. The properties do not need to be exactly the same. The municipality takes the differences in account in the appraisal.

      Look online

      You can see the property value and the appraisal report in MijnDenHaag if:

      • the property value assessment is in your name or you are the co-owner

      • you have DigiD or eHerkenning (with an assurance level of 3 or higher) to log in to MijnDenHaag.

      Look in MijnDenHaag

      Look at property value and appraisal report

      No DigiD? Apply for your DigiD.

      Request by email

      Are you unable to look at your property value and appraisal report online? Send an email to taxatieverslag@denhaag.nl. Include:

      • your name
      • the assessment number
      • the building(s) for which you would like to get the property value
      Belangrijke informatie: Please note! You are not allowed to file an objection by email. Read more about how to contest the property value.

      Good to know

      Rental price check

      Are you paying the maximum rental price for social (subsidised) housing? If the property value goes down, the rental price could decrease. Get an estimate on the Rent Check.

      Frequently asked questions

      • When calculating the property value the municipality looks at the selling prices for homes around 1 January 2022. Current prices are not used for the calculation.

      • This is stipulated by law. The date the municipality uses to determine the property value (value reference date) must be a year earlier than the tax year. This way the municipality has enough time to collect all of the sales data and calculate the new property value.

      • For the income tax return for 2022 you fill in the property value (WOZ-waarde) for 2021. You can find this on the assessment for municipal taxes for 2022. Or you can look up the property value in MijnDenHaag.

        Also see the page: 'What information do I need before filing my tax return 2022?' on the website of the Belastingdienst.

      • Did you receive an assessment notice without the property value? The municipality will send you the property value before 1 May.

      • The municipality is not always able to make 1 assessment notice for all of your properties. You will receive more than 1 notice. For example, if the information is not sufficient to determine a good property value.

      • Tenants pay only the waste tax. You do not have to pay any property tax.

      • Are you paying the maximum rental price for social (subsidised) housing? The rental price could decrease if the property value goes down. Check if you are paying the maximum rental price via the Huurprijscheck (Huurcommissie).

      Also see

      Watch the video How the WOZ works (in Dutch) on the YouTube channel of Vereniging Eigen Huis