We determine the WOZ tax base by comparing with sales figures of comparable homes. These are based on sales figures from a year earlier. This is a national calculation procedure.
We also look at the differences between these properties. Consider differences such as whether or not you have a dormer or canopy. And difference in maintenance and amenities such as kitchen and bathroom, for example.
The appraisals are based on the rules set out in the WOZ Act (Special Act for Real Estate Assessment). It is not necessary to visit each property separately. The Netherlands Council for Real Estate Assessment audits all municipalities and Tax Authorities that determine the WOZ tax base.