What is WOZ?
At the beginning of each year, the Municipal Tax Department (Gemeentelijke Belastingdienst) will send out municipal tax assessment bills.
The assessment will clearly show the value of the property (WOZ waarde), how much homeowners owe in property taxes (onroerendezaakbelasting/OZB) and how much needs to be paid for sewage charges and in waste tax (rioolbelasting and afvalstoffenheffing). In most cases refuse collection tax is combined on the same notice of assessment as property tax (OZB) and the sewerage charge for property owners as well as dog tax.
What is WOZ? Value of the property. When the value of the property is determined, the property tax (OZB) can de assessed.