![\"WOZ](\"https:\/\/vwg.nl\/wp-content\/uploads\/20170123_WOZ_2017_beschikking_VWGNijhof-1024x384.jpg\")
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It will soon be that time of year again. If you own property (such as your own home), a WOZ notice will arrive on your doormat sometime next month. The WOZ notice is usually included with the property tax (OZB) assessment.<\/p>\n
In the WOZ assessment, the value of your property is determined by your local authority. In 2016, the WOZ value of property in Nijmegen rose by an average of 2.7%; it is not yet clear what the increase will be in 2017.<\/p>\n
Various factors play a role in determining the value. These may include defects in the property itself, such as concrete deterioration, asbestos or structural defects. It is also possible that external factors may influence the value, such as noise pollution, a view of wind turbines and unpleasant odours.<\/p>\n
If you disagree with the WOZ decision, you can lodge an objection. This must be done within six weeks of the date of the WOZ decision. If you do not lodge an objection, or do not do so in time, the WOZ value will be finalised. In your notice of objection, clearly set out the reasons why you disagree with the decision. You may also instruct your tax adviser to lodge an objection on your behalf.<\/p>\n
Simply sending a valuation report as part of your objection will be of no use. The government uses its own valuation system to determine the WOZ value. Similar properties have a similar WOZ value. Is your neighbour\u2019s property identical to yours? Yet your WOZ value is different? Then your appeal is likely to be successful. Do your neighbours not have a dormer window, whereas you do? Then this will account for the difference in value.<\/p>\n
Are you curious about your neighbours\u2019 or your boss\u2019s WOZ value? Take a look at wozwaardeloket.nl<\/a>. The WOZ valuation notice is not only relevant for council tax (OZB) and water board charges. For your 2016 income tax return, you will need to use the WOZ valuation notice you received in early 2016. The reference date for this notice is 1 January 2015. You will need the WOZ notice you are due to receive shortly for your 2017 income tax return.<\/p>\n The WOZ valuation notice states the value of your own home or of any property you own in Box 3. You must include this value in your tax return. Please note: if you let out the property, the vacant property ratio may need to be used as the valuation. For more information, see, amongst other things, our article Lower value of a let property (Box 3)<\/u><\/a>. Furthermore, the WOZ value is also relevant for inheritance and gift tax. Read more about this in our article WOZ is not an excessive burden<\/u><\/a>.<\/p>\n For business premises, the WOZ value is important for determining the net asset value. Depreciation may be charged to profit as long as the carrying amount of the property exceeds its net asset value.<\/p>\n Binnenkort is het weer zo ver. Als u onroerend goed (bijvoorbeeld een eigen woning) bezit zal ergens komende maand een WOZ-beschikking op uw deurmat liggen. De WOZ-beschikking is meestal een onderdeel van de aanslag onroerende zaakbelasting (OZB). WOZ-beschikking In de WOZ-beschikking wordt de waarde van uw woning vastgesteld door uw gemeente. In 2016 steeg de […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-441","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=441"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/441\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nNot all local authorities have joined this scheme yet. To see a list of all participating local authorities, visit the website of the valuation chamber<\/a>.<\/p>\nIncome tax return<\/strong><\/h4>\n
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