Please note: The algorithm descriptions in English have been automatically translated. Errors may have been introduced in this process. For the original descriptions, go to the Dutch version of the Algorithm Register.

WOZ valuation - homes

The municipality calculates the WOZ value of each home based on home characteristics and the sales prices of comparable homes. Based on this, homeowners pay property tax.

Last change on 18th of July 2024, at 12:50 (CET) | Publication Standard 1.0
Publication category
Other algorithms
Impact assessment
DPIA
Status
In use

General information

Theme

Living

Begin date

01-1999

Contact information

14010

Link to publication website

https://www.rotterdam.nl/woz-waarde

Link to source registration

https://algoritmeregister.rotterdam.nl/p/Onzealgoritmes/53761720551735700

Responsible use

Goal and impact

The aim of the valuation process is to determine the most accurate WOZ value possible.
Rotterdam residents pay taxes based on the WOZ value.

Considerations

By determining the WOZ value using this application, the value can be determined faster and more effectively. The valuation chamber monitors the proper execution of the WOZ valuation.

Human intervention

There is an assessment by a valuer between the application outcome and sending the WOZ value.

Risk management

Field not filled in.

Legal basis

Valuation of Immovable Property Act + Municipal Act + Real Estate Tax Regulation

Impact assessment

Data Protection Impact Assessment (DPIA)

Operations

Data

I-WOZ, Digitalis Works, Land Registry, Own appraisers and work planners, Basic Administration of Addresses and Buildings,

Technical design

Every year, the municipality of Rotterdam determines the WOZ value for your home. The WOZ value is stated on the municipal tax assessment notice. The WOZ value is the value of a building on a specific reference date. Based on this value, you pay taxes to the municipality, the water board and the Tax Authorities. When determining the WOZ value, the municipality assumes what the value would have been on 1 January of the previous year. This date is the valuation date.

Based on the WOZ value, the government levies three different taxes. The municipality levies real estate tax (OZB) from owners of a home. In addition, the government uses the WOZ value to determine the water board tax and to determine the owner-occupied home tax for income tax.

External provider

Gouw IT

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