Municipality of Baarle-Nassau: 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.

How much OZB you have to pay depends on the:

value of the property;
the OZB rates that apply in your municipality.

The municipality determines every year the value of your house. This is the waardering onroerende zaken WOZ (valuation of your home or holiday home). The municipality uses the WOZ value from the previous year to determine the amount of OZB due.

Payment

You receive the annual OZB assessment each year. That assessment specifies the amount that you have to pay. You must pay that amount within 6 weeks.

OZB relief

Are you unable to pay the amount in the OZB assessment? You can ask the municipality whether you are entitled to an exemption for (part of) the amount. That exemption is referred to as kwijtschelding .

OZB after moving house

Are you moving house later in the year? If so, you will still have to pay the OZB amount assessed on 1 January. You will not have to pay the OZB for your new home. It is usually settled with the new owners via the notary.

Do you disagree with the WOZ for your property? Or with the OZB? If so, you can lodge a complaint. You can do so via https://www.baarle-nassau.nl/ozb.