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.
Paying property tax (OZB) on a property
Property tax (ozb) is a municipal tax. The owner of a house, a piece of land, a garage box or business premises must pay this tax. The tenant of a commercial building or the user of the land also pays ozb.
The amount depends on the WOZ value of your property on January 1. We use the WOZ value to determine how much your house or building is worth. Then we calculate the ozb over that amount. You will then receive a letter from us, a tax assessment. This states how much you must pay.
Are you moving or selling your building or land? You pay the ozone tax for the whole year. We look at who is the owner or tenant on January 1. So you only pay ozone tax for your new property from January 1. Often the ozone tax is settled with the new owner at the notary.
Translated with www.DeepL.com/Translator (free version)
Rates
For current rates, please refer to our website: Property Taxes
Pay
Every year you receive the OZB assessment from your municipality. This assessment states the amount you must pay. You pay this amount within 6 weeks. Are you unable to pay the amount at once? Then you can:
- pay in parts: you request a direct debit and the municipality will debit the amount in parts (every month) from your bank account; direct debit
- request a payment schedule from the municipality; payment schedule
OZB remission
Are you unable to pay the OZB assessment? You can ask the municipality if you do not have to pay (part of) it. This is called remission. You can apply for relief via: municipal tax relief
OZB after moving house
Are you going to move later in the year? Then you still pay the OZB assessment determined on January 1. You no longer have to pay OZB for your new home. Usually this is settled by the notary with the new owners.
Do you disagree with the WOZ of your home? Or with the OZB? Then you can file an objection. You can do this via: objection municipal taxes
Questions about this topic?
Contact the Municipality of Veendam