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
Here is some information from your municipality.
Paying property tax (OZB) on a property
Please note: 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 house every year on 1 January. 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.
Please visit the website of the municipality of Heemskerk for the current OZB rates.
Pay
Every year, you receive the OZB assessment from your municipality. This assessment states the amount you have to pay. You pay this amount within 6 weeks. Are you unable to pay the amount at once? Then you can
pay in instalments: you request a direct debit and the municipality will debit the amount in parts (every month) from your bank account
request a payment schedule from the municipality
Pay in 10 instalments
Would you like to pay the assessment in 10 instalments? You can do so by returning the authorisation form with the assessment to us. This applies to assessments up to €3,000. Would you like a different payment schedule than the 10 instalments from March to December 2023? Then you can also ask for this. Mail: invordering@heemskerk.nl. Please state the assessment number and your name and address.
Refund of OZB
Are you unable to pay the OZB assessment? You can ask not to pay (part of) it. This is called remission. You can apply for remission.
OZB after moving house
Are you going to move house later in the year? Then you will still have to pay the OZB assessment determined on 1 January. You no longer have to pay OZB for your new house. This is usually 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 (In Dutch) within 6 weeks from the tax assessment.
Questions about this topic?
Contact the Municipality of Heemskerk