Paying property tax (OZB) on a property
Do you own a (holiday) house or flat in the Netherlands? If so, you must pay property tax (onroerendezaakbelasting– OZB) on it every year. Property tax is part of the municipal taxes and is billed by your municipality. The municipality sets the amount. Tenants do not pay OZB.
Property tax is a percentage of the waardering onroerende zaken – WOZ. The WOZ is the value of your home or holiday home according to the Wet waardering onroerende zaken (Property Valuation Act). The municipality sets the amount of OZB annually. Therefore, it varies from one municipality to another.
Are you unable to pay your municipal taxes? Then ask your municipality for an exemption. You can be granted an exemption from paying part of the taxes, or all of the taxes. The municipality decides for which taxes you can be exempt from paying. It also determines whether you are eligible for an exemption.
OZB is included in the municipal tax bill. This is usually sent out in the first 2 weeks of February.
This is how it works in your (future) place of residence
Municipality of Alblasserdam: Paying property tax (OZB) on a property
Do you own a (holiday) house or flat in the Netherlands? If so, you must pay onroerendezaakbelasting OZB (property tax). You do not have to be registered in a municipality for this.
How much OZB you have to pay depends on the:
- value of the property;
- the OZB rates that apply in your municipality.
The municipality determines the value of your business premises every year on 1 January [or other date]. This is the waardering onroerende zaken WOZ (valuation of your home or holiday home). The municipality uses the WOZ value from the previous year to determine the amount of OZB due.
Costs
For more information, see our website.
Pay You
receive the OZB assessment from your municipality every year. This assessment states the amount you must pay. You pay this amount within 6 weeks. Are you unable to pay the amount in one go? Then you can: pay in parts: you request a direct debit and the municipality debits the amount from your bank account in parts (every month). request a payment arrangement from the municipality
Remission OZB
Are you unable to pay the property tax assessment? You can ask the municipality whether you do not have to pay (a part of) the amount. This is called a waiver. You can apply for a remission via our website.
OZB after moving
Are you moving later in the year? Then you still pay the OZB assessment that was determined on 1 January. You no longer have to pay OZB for your new home. Usually this is settled by the notary with the new owners.
Do you disagree with the WOZ for your property? Or with the OZB? If so, you can lodge a complaint. For more information visit our website.
Questions about this topic?
Contact the Municipality of Alblasserdam