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 Steenwijkerland: 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.
The real estate tax (OZB) is a tax on real estate. Immovable property is all buildings and the land on which they stand. Undeveloped pieces of land and buildings under construction are also immovable property.
The OZB is imposed by the municipality. You do not have to submit an application for this yourself.
There are 2 types of OZB: a user tax and an owner tax.
OZB assessment
For the OZB, the situation on 1 January of the year is decisive. This means that the person who is the owner and/or user on 1 January must pay the assessment for that entire year. A sale or a move after 1 January will not affect this. However, it is customary for the notary to settle part of the property tax with the new owner. However, this is something between seller and buyer, the municipality is outside this.
Property tax
The property tax is not always imposed on the owner. Those with, for example, a right of leasehold, superficies, use and habitation, or another right in rem to immovable property can also be taxable.
User tax
The user part of the OZB only applies to non-residential properties and is therefore not charged for residential properties.
Even if an immovable property is partly residential and partly non-residential (for example, a company with a residential part), the user part of the OZB is not imposed for the dwelling. The value of the living area is then deducted from the total WOZ value. In those cases, the user portion of the OZB is therefore imposed on the basis of a lower value.
The amount of the OZB assessment depends on the value assigned to the immovable property. The OZB rate is a percentage of this value. There are different rates for residential and non-residential (for example, business premises) and for owner and user tax.
For more information, see the municipality's website. Or contact the municipality.
Questions about this topic?
Contact the Municipality of Steenwijkerland