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
Property tax (OZB) and property valuation (WOZ)
Please note. Do you own property and/or land in the Netherlands? Then you will need to pay property tax (OZB). You do not have to be registered in a municipality to do so.
The height of the property tax (OZB) depends on the:
- Value of the property.
- OZB rates that apply in your municipality.
Every year, the tax cooperation Belastingsamenwerking Gouwe-Rijnland (BSGR) establishes the value of your property or land. To do this, the BSGR carries out an appraisal. This is the property valuation (WOZ). Every year you receive a notification of this (WOZ-disposition). You can view the assessment report via MijnBSGR. For this you need a DigiD code. The valuation report states how the BSGR has determined the value of your property or land.
When determining the WOZ, the BSGR assumes the situation on 1 January of the previous year. This is the value reference date. Do you move house later in the year? Then you still pay the OZB for the entire year. The value of your house (WOZ) is the starting point for calculating the OZB you pay.
The municipality of Leiden sets the OZB rates. The municipality links the rate to the value of your house or property. This is how the municipality determines the OZB each year. You will receive an assessment of this.
You can find the current OZB rates on the BSGR website.
Do you disagree with the assessed value of your property (WOZ)? Or with the imposed property tax (OZB)? Then you can lodge an objection with the tax cooperation Belastingsamenwerking Gouwe-Rijnland (BSGR). You can do this with DigiD or eRecognition or in writing. Do this within 6 weeks of the date stated on the assessment notice.
Do you lodge an objection? You must still pay the assessment amount before the due date. Do you want a postponement of payment? Then ask for this in your notice of objection. You can only get a postponement of payment for the amount you disagree with. You will pay the amount you believe is correct.
Do you want to lodge an objection? Please state the number of the WOZ assessment or the OZB tax assessment you are objecting to. Also state the reason for your objection.
The tax cooperation Belastingsamenwerking Gouwe-Rijnland (BSGR) will make its decision known before 31 December of the year in which you objected.