Value of real estate (WOZ) JJJJ (01-01-1997-01-01-2019)

Description

A record in the microdata file is a WOZ object in the Netherlands. The file contains the variable WOZVOLGNR as a key that can be linked to other years of the WOZ files. More information on how to access the data: > https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen ### Methodology Since 1997, CBS collects data on the value of the property on the basis of the Real Estate Valuation Act (WOZ). The WOZ Act has been in force since 1 January 1995. This law obliges municipalities to periodically appraise all real estate (WOZ objects), including all immovable property under construction and vacant property, within the municipal boundaries and to use the WOZ value thus determined in determining the municipal tax assessment OZB. The contents of these files have not been checked for postcode plausibility. The occurrence of a WOZ object multiple times in a reporting year can be caused, among other things, by a change in the WOZ object or a change in the address. The variable WOZOLGNR is basically the same WOZ object over the years. However, in the case of municipal border corrections and/or reclassifications, the same WOZOLGNR may represent another WOZ object in a later reporting year. ### Population The file contains all WOZ objects in the Netherlands, with the exception of the WOZ objects that are typed as ‘except built object’; (use code 31). WOZ objects that are subject to tax (ozb) for the property (including infrastructural works and churches) are generally not included, while WOZ objects that are exempt for the OZB due to an optional municipal tax regulation (such as municipal buildings and greenhouses) are included.

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Tags

  • microdata
  • data-governance-act
  • odissei
  • dga
  • waarde-onroerende-zaken-woz

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