Official home valuations to jump over 10 percent this year
Home values used for property tax purposes have climbed significantly once more this year. The Waarderingskamer, the supervisory body that monitors municipalities’ compliance with the Wet WOZ, says the average WOZ value is 10.6 percent higher than in 2025.
Local authorities calculate a property’s WOZ value through a points-based assessment system, which factors in the home’s features and recent sale prices of similar properties. The valuation is tied to the estimated market value as of January 1, 2025, and mirrors housing market trends in 2024, when prices increased by over 10 percent.
According to the Dutch Valuation Chamber (Waarderingskamer), property value increases vary widely by municipality. In Pekela in Groningen, values are up 20.7 percent, while Hardenberg in Overijssel records an 18.3 percent increase. Elsewhere, growth has been far more modest: Sluis in Zeeland shows a rise of 2.3 percent, and Terschelling 2.9 percent.
Property taxes for homeowners are calculated using the WOZ value. However, the Dutch Valuation Chamber stresses that a higher valuation does not necessarily result in an equivalent increase in taxes.
Municipalities use the WOZ value to calculate property tax (ozb). Homeowners who contest their assessment can lodge an appeal with their local authority, for instance, if they feel the tax bill is excessive.
The increase in the average WOZ value was more modest in 2025, at around 5 percent. That reflected trends in the housing market in 2023. Statistics Netherlands found that prices for existing owner-occupied homes fell by an average of 2.8 percent compared with 2022, marking the first annual decline in a decade.
Reporting by ANP
