Municipality of Berkelland: 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 the value of your business premises every year on 1 January. 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.
At the website of Gemeentelijk Belastingkantoor Twente you can find the OZB rates.
Payment
You receive the annual OZB assessment from Gemeentelijk Belastingkantoor Twente each year. That assessment specifies the amount that you have to pay.
Are you unable to pay the amount all at once? If so, you can:
- pay in instalments: request a direct debit, and we will debit the amount from your bank account in instalments (each month)
- request a payment plan.
OZB relief
Are you unable to pay the amount in the OZB assessment? You can ask Gemeentelijk Belastingkantoor Twente 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.
Questions about this topic?
Contact the Municipality of Berkelland