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 Smallingerland: Paying property tax (OZB) on a property
Please note. Do you own a (holiday) home or apartment in the Netherlands? Then you pay property tax. You do not need to be registered with a municipality for this.
How much property tax (OZB) you must pay depends on the:
· value of the residence;
· property tax rates applicable in your municipality.
Annually on 1 January the municipality determines the value of your building. This is the value for the purpose of the Dutch Valuation of Immovable Property Act. The municipality uses the value for the purpose of the Dutch Valuation of Immovable Property Act of the previous year to determine the level of the property tax.
The following rate applies in the municipality of Smallingerland:
property owner (residential homes): 0.1223% of the value for the purpose of the Dutch Valuation of Immovable Property Act
Payment
You pay the property tax through the municipal tax assessment. You usually receive
This assessment includes the amount that you must pay. You pay this amount in two instalments according to the due dates on the assessment notice. Are you unable to pay the amount in one lump sum? Then you can:
· pay in instalments: you apply for a direct debit and the municipality then debits the amount from your bank account in eight instalments (each month)
· request the municipality for a payment scheme
. . Applying is possible on www.smallingerland.nl
Property tax after removal
Are you moving home later in the year? Then you still pay the property tax assessment that was issued on 1 January. You no longer need to pay property tax for your new home. This is usually settled with the new owners by the civil-law notary.
Do you disagree with the value for the purpose of the Dutch Valuation of Immovable Property Act of your home? Or with the property tax? Then you can lodge an objection. This is possible via www.smallingerland.nl
Questions about this topic?
Contact the Municipality of Smallingerland
Visiting address
Gauke Boelensstraat 2
9203RM Drachten
| Monday | 8:30 - 16:30 |
| Tuesday | 8:30 - 16:30 |
| Wednesday | 8:30 - 16:30 |
| Thursday | 8:30 - 16:30 |
| Friday | 8:30 - 16:30 |
| Saturday | Closed |
| Sunday | Closed |