In our article WOZ value is leading we cite the possibility of heirs asking the municipality for a new WOZ assessment, which they can then object to.
Co-interested decision
In a case in which The Hague Court of Appeal recently ruled, involved such a co-interested party decision. The case involved a son who requested the municipality to issue a co-interested party decision for the tax years 2019 and 2020. His father, who had died in 2012, had bequeathed three immovable properties.
The court decides that the municipality was right not to issue the order. The conditions for issuing a co-interested person order are that:
- the heir demonstrates an individual interest in the identified earth of the property and;
- the applicant has not already received a regular WOZ assessment as owner, owner-occupier or user of the immovable property.
The municipality had issued an “ordinary” WOZ assessment to the father's heirs. By doing so, the court said, the son had received a WOZ assessment in his capacity as his father's heir, to which he could have validly objected. As a result, he was not entitled to another co-interested party decision.