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 for you

Your (future) place of residence falls under:

Municipality of Bernheze

Here is some information from your municipality.

Property tax (OZB)

Property tax (OZB) is a tax on real estate. Immovable property is all buildings and the land on which they stand. Undeveloped pieces of land and properties under construction are also immovable property.

There are two types of OZB:

Residential and non-residential property taxes;
User tax for non-residential properties.

For more information, visit our website at the link below.

Do you disagree with the WOZ for your property? Or with the OZB? If so, you can lodge a complaint. You can do so via BSOB (Belastingsamenwerking Oost-Brabant in Dutch).

www.bernheze.org