Municipality of Heerde: 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 [or other date]. 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 rate of the tax is a percentage of the tax base. Check our website for the current percentages (in dutch).
Payment
You will receive an annual OZB assessment from your municipality. This assessment states the amount you must pay.
Relief
Are you unable to pay the OZB? Then you can ask the municipality for an exemption from (part of) the tax. This is called waiver or remission (kwijtschelding). You can request for remission (in dutch).
Moving
Do you expect to move later in the year? You must still pay the OZB assessed by the municipality on 1 January. You do not have to pay any further OZB on your new premises. The notary usually settles this with the new owners.
We do our best to determine the WOZ value as accurately as possible. If you believe that a mistake has been made, please contact the valuer first.
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 the form at the page Bezwaar maken tegen gemeentelijke belastingen.
Questions about this topic?
Contact the Municipality of Heerde