Fewer Dutch homeowners challenge property tax valuations
The Waarderingskamer, the independent Dutch authority overseeing municipal property valuations (WOZ), said that despite an average 10.6 percent increase in home values, the share of homeowners filing formal objections fell to 2.5 percent, down from 3.3 percent a year earlier. Fewer objections means fewer residents are formally challenging the assessed values used to calculate property taxes.
The Waarderingskamer said the decline was partly driven by fewer objections being filed by commercial “no cure, no pay” firms. These are companies that submit property tax appeals on behalf of homeowners without upfront costs, only charging a fee if they succeed in getting the WOZ valuation reduced. At the same time, municipalities have improved their direct handling of residents’ questions through informal, one-on-one contact, which has resolved many concerns before they escalate into formal appeals.
Recent research shows public confidence in WOZ valuations and the implementation of the WOZ Act has increased slightly. Fewer than 1% of all homes have their valuations adjusted after an objection, which the watchdog said indicates that valuations are generally prepared with care.
Municipalities determine WOZ values using a points-based system that takes into account a property's characteristics and recent sales prices of comparable homes. The valuations are used to calculate property tax. Homeowners who disagree with the assessed value can file objections with their municipality, including if they believe their property tax bill is too high.
For 2027, the Waarderingskamer expects residential WOZ values to rise by an average of 5.5% to 7.5% between the valuation dates of Jan. 1, 2025, and Jan. 1, 2026. Those increases will be reflected in valuations sent to homeowners in early 2027.
Commercial real estate, including shops and offices, is expected to see average valuation increases of 1.5% to 4%.
About 9.5 million properties receive new WOZ valuations each year. The State of the WOZ 2026 report focuses on balancing large-scale assessments with personal attention, stressing that residents and business owners should be able to trust that each home and commercial property is assessed carefully and individually and that municipalities remain accessible for questions.
