Municipality of Heerlen: 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.

The following rates apply in the municipality of Heerlen:

Site BsGW

Payment

You will receive an annual OZB assessment from the BsGW. This assessment states the amount you must pay. You must pay this amount within 6 weeks.

Site BsGW

Relief

Are you unable to pay the OZB? Then you can ask the BsGW for an exemption from (part of) the tax. This is called waiver or remission (kwijtschelding). You can request a waiver at; BsGW .

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.

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 BsGW.