Municipality of Aalsmeer: 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. 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 the municipality.
Valuation immovable property
The municipality determines the value of your house/flat every year on 1 January. This is the valuation of immovable property (waardering onroerende zaken; WOZ). The municipality uses the WOZ value from the previous year to determine the amount of OZB due.
Please check the Gemeentebelastingen Amstelland (Amstelland Municipal Taxes) website for the rates.
Payment
You receive the annual OZB assessment from Gemeentebelastingen Amstelland each year. That assessment specifies the amount that you have to pay.
If you are unable to pay the whole amount in one go, then you can:
- pay in instalments: request a direct debit, and the municipality will debit the amount from your bank account in instalments (each month);
- request a payment plan. Please visit the Gemeentebelastingen Amstelland website for more information.
OZB relief
If you are unable to pay the amount in the OZB assessment, you can ask whether you are entitled to an exemption for (part of) the amount. That exemption is referred to as a kwijtschelding. You can apply for an exemption via the Gemeentebelastingen Amstelland website.
OZB after moving house
You always pay the OZB for a whole year. If you sell your house/flat during the year, the notary will settle the OZB with the new owner. The buyer pays part of the OZB to you. You will find this on the notary’s statement.
If you disagree with the WOZ for your property or with the OZB, you can file an objection.
Questions about this topic?
Contact the Municipality of Aalsmeer