> Property Assessment Act
Property Assessment Act
On 1 January 1995, the Act on Property Assessment (WOZ) came into force. This act obliges municipal authorities to periodically evaluate all property within their municipal boundaries. Municipal authorities use these values as a basis to impose municipal property tax (OZB) on house owners and occupants. It is also imperative for municipalities to report individual WOZ value data to tax and water board authorities who use these data to impose income, property and water board taxes.
Data on 2005, 2006 and 2007 are provisional.