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 Montferland

Here is some information from your municipality.

Valuation of Immovable Property (WOZ) and Property Tax (OZB)

Do you own your home, business premises or land? Or do you use business premises like a shop, office or piece of land? Then you must pay an annual property tax (OZB) to the municipality of Montferland. The amount depends on the value of your home or business premises and the OZB rate.

The municipality determines the value of your home, shop or office according to the rules of the Valuation of Immovable Property Act (WOZ);
The municipality uses the value of your home, shop or office on 1 January of the previous year. The is called the reference date value.
Buildings under construction must also be valued.
The Valuation Chamber oversees the quality of the implementation of the WOZ by the municipalities. If you want to know how a WOZ valuation is calculated, go to the Valuation Chamber's website.

For an up-to-date overview of fees, please consult the fee ordinance at www.overheid.nl.

It is wise to get in touch with us before filing a complaint. It is also possible to make an appointment with us in advance. Finally, we can always give you advice. This prevents the filing of unfounded objections. If you still have questions after talking to us, it is possible to speak to an appraiser. The conversation can take place over the telephone or at the town hall. You can also send an email to: belasting@montferland.info. We aim to answer your questions within 2 working days. You can also call us. Telephone number: (0316) 291 391 (select taxes/WOZ)

Sometimes citizens/companies call in their own expert. It is wise to enquire in advance about the costs for you and the municipality. There are companies that work on a no-cure-no-pay basis. This may appear to be free-of-charge to you, but the municipality has to reimburse the costs if an objection is granted. This increases costs indirectly. If in doubt, it is wise to call the municipality for advice.

Responding/filing an objection in writing

You can write your own response/notice of objection. It is important to include the following in your letter:

Name, address, place of residence;
Date on which the letter was written;
Signature;
Why you are filing an objection;
Telephone number and email address (if you have one).

Send your notice of objection to:

Gemeente Montferland
Postbus 47
6940 BA Didam

Responding/filing an objection online

You can make use of the pre-filled response form. You can download this response form from the WOZ portal. Log in with your DigiD. If you do not have access to the Internet, please call us. We will then send you a response form and if you want, you can also make an appointment for a meeting at the same time.

More information