Municipality of Deventer: paying property tax (OZB) on a property

Please note: do you own a (holiday) house or flat in the Netherlands? Then you 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 property 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.

The following rates apply in the municipality of Deventer:

OZB owner (properties): 0,1276% of the WOZ

Payment

You receive the annual OZB assessment from the Regionale belastingsamenwerking each year. This assessment specifies the amount you have to pay.

OZB after moving

Are you moving later in the year? Then you still pay the OZB assessment that was determined on 1 January. You don't have to pay the OZB for your new home. Usually the notary settles this with the new owners.

Do you disagree with the WOZ of your property? Or with the OZB? Then you can raise an objection. You send the notice of objection to the tax collection officer. This officer works at the Regionale Belastingsamenwerking. The address is Postbus 5000, 7400 GC Deventer.