How does the WOZ handle non-residential properties with residential parts?

For the WOZ, there is a difference between residential and non-residential properties

Non-residential properties include shops, offices and factories. For non-residential properties, the rate for property tax is higher than for residential properties.

Some properties comprise both a residential property and a non-residential property

In such cases, we look at the division of the total value.

• Do you use under 70% of the value as a residence? Then we will classify it as a non-residential property.
• Do you use over 70% of the value as a residence? Then we will classify it as a residential property.