WOZ

To determine the WOZ value, we look at:

For the tax year 2024, we will use the value on 1 January 2023. This a national scheme. We also consider the situation of the office building on 1 January of the current tax year (2024).

The characteristics of immovable property also determine the sum of the WOZ value. We retrieve the characteristics from construction plans, photos and/or recordings of the immovable property.
For non-residential property, it concerns the following characteristics:

RBG uses gross dimensions (surface area) to determine the WOZ value of non-residential properties for the Municipalities of Delft, Schiedam and Vlaardingen. The gross surface area has been described in the Dutch NEN 2580 standard.

RBG redetermines the WOZ value of your office building or piece of land every year. We determine the economic value; the price the highest bidder would pay if the office building or piece of land would be for sale in the most suitable manner and after the best possible preparation.     

During the assessment, RBG uses a range of different data.  We collect, record and analyse the market data constantly. Market data are asking prices, sales price and rental figures of office buildings.

Marketable non-residential properties are shops, catering establishments, offices and commercial space. By ‘marketable’, we mean that the property has a good market position. If sold, it will generally sell quickly. Marketable non-residential properties are valued using the rental value capitalisation method . With this method, the value is determined by multiplying the rental value of the property by a capitalisation factor .

We continuously collect, record and analyse market data. Market data consists of sales prices, rental figures and asking prices of commercial properties.

Unmarketable is defined as immovable properties that almost never sold, such as schools, sports centres, hospitals, homes for the elderly, etc. We determine the values of unmarketable non-residential premises using ‘the depreciated replacement cost’. The depreciated replacement cost is the sum that would be required if the object was to be rebuilt. The depreciated replacement cost is the replacement cost that takes the purpose of the object and the technical and functional ageing into account.

You will receive the WOZ value as a WOZ assessment. This WOZ assessment is usually stated on the assessment form. All owners and users will receive a WOZ assessment. Owners are those who are registered with the Cadastre as owner or holder of limited real rights on 1 January (long lease, buildings rights, usufruct, use and habitation or apartment right).

The conditions for the WOZ assessment are:

Did you receive an assessment with a WOZ value (WOZ assessment in your name? Then it is possible to access the property valuation notice via Mijn RBG. You can log into Mijn RBG using eHerkenning.

You can set a date and time in our agenda. www.derbg.nl/contact/afspraak. The assessor will call you. Together with you, they will determine whether or not a mistake has been made and making an official objection will not be necessary. Often, objecting will not be necessary.

If you (still) decide to object, then you can object free of charge within 6 weeks after the date on the WOZ assessment via Mijn RBG.

Yes, but you will almost never require an agency to object. We will take every objection seriously regardless of whether they have been submitted by an agency or you. If we made a mistake, then we will naturally correct it. Free of charge, of course.