Municipality of Heeze-Leende: 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 Heeze-Leende:

	Rate 2022	Rate 2021
Property tax (OZB) Dwellings
Onroerende-zaakbelasting (OZB) Woningen
Owner	0,1006%	0,1063%
Property tax (OZB) Non-dwellings
Onroerende-zaakbelasting (OZB) Niet-woningen
Owner	0,1852%	0,1713%
User	0,1641%	0,1562%

Payment

You receive the annual OZB assessment from your municipality [or enter other name: cooperating tax authorities, or the like] each year. That assessment specifies the amount that you have to pay. You must pay that amount within 6 weeks.

Are you unable to pay the amount all at once? If so, you can:

pay in instalments: request a direct debit, and the municipality will debit the amount from your bank account in instalments (each month) [pagina gemeente];
request a payment plan from the municipality (in Dutch) Betalingsregeling.

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 commercial building(s)? Or with the OZB? If so, you can object. You can do so here (in Dutch) https://www.heeze-leende.nl/form/reactieformulier-woz/.