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.
Municipality of Landgraaf: 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.
BsGW performs this task on behalf of the municipality of Landgraaf.
How much OZB you have to pay depends on the:
- value of the property;
- the OZB percentages that apply in your municipality.
BsGW determines the value of your business premises each year on January 1. This is the property valuation (waardering onroerende zaken – WOZ). BsGW determines the OZB on the basis of the previous year’s WOZ and the OZB percentages.
Payment
You will receive an annual OZB assessment from BsGW. This assessment states the amount you must pay. You must pay this amount within 6 weeks. Are you unable to pay the whole amount in one go, then contact BsGW.
Moving
Do you expect to move later in the year? You must still pay the OZB of the full tax year. The notary usually settles this with the new owners. You do not have to pay any further OZB on your new premises.
Do you disagree with the WOZ-value for your property? Or with the OZB? If so, you can object. You can do so via BsGW.
Questions about this topic?
Contact the Municipality of Landgraaf