When you own a home in the Netherlands you receive a WOZ-opgave every year. If you don’t agree with the WOZ-waarde you can object. A lower WOZ will safe you on taxes. The WOZ-waarde is a estimate of the market value of your property on the 1 of january of last year. So the WOZ-opgave for 2023 will mention the estimated value of 1 january 2022.
Your city council decide the price of the WOZ-waarde based on computer models. Your house will be compared with other houses in your neighborhood that are sold recently. City council officials will check regularly.
The problem is that models are mostly not in your favor so when you feel the price is to high, you can object. Yearly thousands of people object successfully to the WOZ-waarde.