New report examines the consequences of biennial property valuation: Less pressure, higher quality?

The annual real estate valuation under the WOZ Act has long been the standard in the Netherlands. However, could a shift to a biennial WOZ valuation period offer advantages? At the request of the Vereniging voor Nederlandse Gemeenten (translated to: Association of Dutch Municipalities (VNG)), the Erasmus Studiecentrum voor Belastingen van Lokale Overheden (translated to: Erasmus Study Centre for Local Government Taxes (ESBL)) investigated the consequences of changing the WOZ valuation period from one to two years for municipal WOZ implementation organisations, users of WOZ data, and stakeholders. The study was conducted by Arjen Schep, Professor by special appointment of Local Government Taxes at Erasmus School of Law, and Robert Kastelein, scientific researcher.

Reason for the study

The study was prompted by a motion adopted on 26 June 2024, during the general assembly of the VNG. According to the proponents, a biennial revaluation would reduce the pressure on implementing the WOZ Act and improve the quality of both the revaluation process and the handling of objections. It would also free up capacity for citizen engagement while reducing costs.

Research methodology

The study employed a literature review and a survey among 56 municipalities and tax cooperation organisations affiliated with the Landelijke Vereniging voor Lokale Belastingen (translated to: National Association for Local Taxes (LVLB)). In addition, 17 interviews were conducted with various stakeholders, including representatives from the Council for Real Estate Assessment, the Dutch Tax Authority, the Dutch Water Authorities, the Dutch Association of Tax Advisors, and interest groups such as Vereniging Eigen Huis and the Vereniging Rechtsbescherming Lokale Belastingen.

Advisory group

An advisory group was formed to support the study. This broad group includes representatives from various ministries, the National Association for Local Taxes, the Dutch Tax Authority, Vereniging Eigen Huis, and the Dutch Water Authorities.

For the study results, please refer to the summary at the beginning of the report (in Dutch) .

The full report (in Dutch) is available on the website of the Erasmus Studiecentrum voor Belastingen van Lokale Overheden (ESBL).