The Wet WOZ states that persons or organizations that have an interest in the WOZ-value receive a formal notification about this WOZ value. These are the owners of houses and other properties, but also tenants.
On this page you can read the rules for each stakeholder group.
Owners and users (tenants)
The first distinction made in the act (Wet WOZ) is the distinction between owners and users. The owner of a home or other property automatically receives the formal notification of the WOZ value. Tenants (users) of a commercial property also automatically receive the WOZ value from a municipality.
Tenants of homes do not always receive the formal notification of the WOZ-value automatically, because they do not pay tax based on the WOZ value. But, the WOZ-value is of importance in the scoring system for the maximum rent price for social housing (woningwaarderingssysteem). Tenants of a house may therefore have an interest in the WOZ-value. If a tenant has not automatically received the WOZ-value from the municipality, he or she can request the WOZ value from the municipality. A formal application is only necessary, if you want to object to the WOZ value, Consulting the WOZ value is always easy via WOZ-waardeloket.
New stakeholders
Someone who becomes an owner or tenant (user) of a property during the year is considered a new stakeholder and can receive the WOZ value from the municipality. This happens automatically or after a request. If a application is made, the municipality will send the WOZ-value within eight weeks.
For the new stakeholder, this WOZ value does not apply for the entire year, but from the moment someone became a stakeholder. This is regulated in Article 26 of the act (Wet WOZ).
The new stakeholder can also object to the WOZ value after he or she has received the formal notification of the WOZ-value.
Co-stakeholders
If there are multiple owners, one of them receives the WOZ-value, often the oldest homeowner. The others may also have a formal interested in the WOZ value and can receive the WOZ value from the municipality upon request. It is only possible to object the assessed WOZ value by submitting a request for a formal notification of te WOZ value.
There is a formal interest for the co-stakeholder if someone can be affected by the WOZ-value. Consider, for example, of a co-owner who declares the imputed income coming from the owner-occupied home in the income tax, or the co-heir who has to pay inheritance tax. This co-heir can therefore also object to the WOZ value. This is stated in Article 28 of the act (Wet WOZ).
