WOZ objects by value class; 1997-2011

Since 1997, CBS collects data on the value of the real estate on the basis of the Real Estate Valuation Act (WOZ). The WOZ Act has been in force since 1 January 1995. This law requires municipalities to periodically appraise all the real estate, including all the immovable property under construction and vacant property, within the municipal boundaries and to use the WOZ value determined in this way in determining, among other things, the municipal tax assessment on Real Estate Taxes (OZB). In this table, data on the WOZ is published by value class of the WOZ objects. If WOZ objects are distinguished: — houses; — recreational and other dwellings; — non-residential dwellings partly used as a dwelling; — non-residential, unoccupied. The figures are further broken down by country, province, COROP area, urban region (from 2000), metropolitan agglomeration (from 2000) and municipality. The first WOZ period runs from 1 January 1997 to 31 December 2000 with the value date of 1 January 1995. This means that during the reporting years 1997 to 2000, municipalities had to value the immovable property according to the value as at 1 January 1995. WOZ objects that are mandatory for the OZB (including agricultural land, infrastructural works, embassies and churches) are not included. WOZ objects that are exempt for the OZB on the basis of a municipal tax regulation, such as municipal buildings and greenhouses are included. The value date for years 2001 to 2004 is 1 January 1999. The value date for reporting years 2005 and 2006 is 1 January 2003. The value date for reporting year 2007 is 1 January 2005. The value date for reporting year 2008 is 1 January 2007. From 2008, immovable property is valued according to the value of 1 January of the previous year. For the preliminary figures, the values according to the original WOZ decision are the starting point. Changes resulting from objections and appeals have not been included in the figures. With the final figures, this is done as much as possible. Data available from 1997 to 2011. Status of the figures: It concerns the stand as of 1 January. The 2009 figures are final. The 2010 and 2011 figures are provisional. As this table has been discontinued, the data will no longer be definitive. Changes as of 18 April 2014: None, this table has been discontinued. When are new figures coming? No longer applicable. Reason for cessation: With the introduction of the Basic Registration Addresses and Buildings (BAG), the new definitions of residential and non-residential dwellings are no longer consistent with the definitions used in this table. New tables are started in which a link is made between the Basic Registration Addresses and Buildings and the national facility WOZ.