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
Property tax is a municipal tax. This means that the proceeds go to the municipality.
What are the proceeds of the property tax used for?
Property tax revenue is used for General Expenses. General Expenses include maintenance of roads and parks, public lighting, fire brigade, education and culture.
Who pays property tax?
Houses
For a house, only the owner of the house pays the property tax.
You receive the OZB assessment for owner-occupied houses if you are the owner of a property on 1 January of the tax year. You pay the assessment for the whole year.
If you buy or sell a property during the year, this tax is settled by the notary. You pay the full amount of the property tax assessment to the municipality.
Non-residential property (including business premises, shops, offices)
In the case of a non-residential property, both the owner and the user pay property tax.
You receive the assessment for owner and/or user of non-residential property if you are the owner and/or user of a property on 1 January of the tax year. You pay the assessment for the whole year.
How do we calculate this tax?
The amount of OZB to be paid depends on the value of the home, building or plot you are a user or owner of and the level of the ozb rates. There are 3 different rates.
| Rates | 2024 |
|---|---|
| Owners of houses | 0,1262% |
| Owners of non-residential properties | 0,2673% |
| Users of non-residential property | 0,2156% |
The tax is a % of the WOZ value. The WOZ value is determined each year by the municipality.
Example:
You own a home with a WOZ value of €350,000. For this, you pay property tax Owner-Occupied House of: € 350,000,- * 0.1262% = € 441.50.
Objection and appeal
You can object to the assessment. Do this within 6 weeks. Do you disagree with the decision on the objection afterwards? Then lodge an appeal with the court.
For the best way to do this, see the product 'Bezwaarschrift indienen' (Filing an objection).
Questions about this topic?
Contact the Municipality of Helmond