Single Digital Gateway

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:
Informatie:

Here is some information from your municipality.

Municipality of Noordoostpolder: 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 business premises  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.

Payment

You receive the annual OZB assessment from your municipality [or enter other name: cooperating tax authorities, or the like] each year. That assessment specifies the amount that you have to pay. You must pay that amount within 6 weeks.

Are you unable to pay the amount all at once? If so, you can:

OZB relief

Are you unable to pay the amount in the OZB assessment? You can ask the municipality whether you are entitled to an exemption for (part of) the amount. That exemption is referred to as kwijtschelding . You can apply online for an exemption.

OZB after moving house

Are you moving house later in the year? If so, you will still have to pay the OZB amount assessed on 1 January. You will not have to pay the OZB for your new home. It is usually settled with the new owners via the notary.

Do you disagree with the WOZ for your property? Or with the OZB? If so, you can online lodge a complaint.

Questions about this topic?

Contact the Municipality of Noordoostpolder

Visiting address

Harmen Visserplein 1

8302BW Emmeloord

Opening hours
Monday
08.30 - 12.00
13.00 - 16.30
18.00 - 20.00
Tuesday
08.30 - 12.00
13.00 - 16.30
Wednesday
08.30 - 12.00
13.00 - 16.30
Thursday
08.30 - 12.00
13.00 - 16.30
Friday
08.30 - 12.00
Saturday
Closed
Sunday
Closed
Last updated on 26 September 2022