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 Westerwolde: Paying property tax (OZB) on a property
Note. Are you the owner of a (holiday) house or apartment in the Netherlands? In that case you pay you must pay property tax (OZB) For this, you do not need to be registered in a municipality.
The amount of property tax (OZB) you must pay depends on the:
- Value of the property
- Property tax rates that are applicable in your municipality
The municipality determines the value of your commercial property every year on 1 January [or other date]. This is the Valuation of Immovable Property Act (Wet Waardering Onroerende Zaken, WOZ) The municipality uses the previous year's WOZ value to determine the amount of the OZB.
Rates
Would you like to know rates? Please contact us: Phone: +31 599 32 02 20 or e-mail: gemeente@westerwolde.nl.
Paying property tax
Every year your municipality will send you the OZB assessment. This assessment will state the amount you need to pay. You must pay this amount within 6 weeks. Are you unable to pay the amount in one lump sum? In that case, you have the possibility to pay in instalments: you request a direct debit and the municipality will debit the amount in instalments (every month) from your bank account.
Remission
Unable to pay the OZB assessment? You can request the municipality whether you are exempt from paying (part of) it. This is known as remission. You can apply for remission by contacting the Noordelijk Belastingkantoor.
Moving
Will you be moving later in the year? In that case, you will still have to pay the OZB assessment determined by the municipality on 1 January. You do not have to pay any further OZB for your new premises. Usually, the notary will settle this with the new proprietors.
Do you disagree with the WOZ of your property? Or with the OZB assessment? If so, you can object. Call us: +31 599 32 02 20.
Questions about this topic?
Contact the Municipality of Westerwolde
Visiting address
Dorpsstraat 1
9551AB Sellingen
| Monday | 09.00 - 16.00 |
| Tuesday | 09.00 - 16.00 |
| Wednesday | 09.00 - 19.00 |
| Thursday | 09.00 - 16.00 |
| Friday | 09.00 - 12.00 |
| Saturday | Closed |
| Sunday | Closed |