What is the difference between a value reference date and a condition reference date?

The value reference date is January 1st of the previous year

Did you receive a property value assessment (WOZ beschikking) for tax year 2023? Then the value reference date is January 1st 2022.

The value reference date is usually identical to the condition reference date

When might it not be the same? When major changes have taken place. For example, if the property is built or rebuilt. Or it is demolished. In that case GBLT does not assess the situation on the value reference date, but the situation on January 1st of the tax year. We call this the condition reference date. However, the value reference date remains the same.

Example: You are building a new home

Construction starts on February 1st 2022 and is completed on November 1st 2022. So on the value reference date (January 1st 2022) the house did not yet exist. But on the condition reference date (January 1st 2023) the house is finished. GBLT will then consider the situation on January 1st 2023 (condition reference date). Subsequently, GBLT determines what the property would have been worth on January 1st 2022 (value reference date).