Municipality of Hoorn: 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.
Homeowners pay annual property taxes. This also applies to owners or users of shops, business premises and garages (non-residential).
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 house 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.
Height OZB
The amount of property tax is a percentage of the WOZ value of your home. The percentage differs for users and owners and for residential and non-residential properties. For more information about the WOZ value, see the Wet waardering onroerende zaken (Real Estate Valuation Act) page.
View assessment via the digital tax desk
You can consult your assessments, WOZ decisions and valuation reports at de belastingbalie (the tax desk). You need DigiD for this.
What should I do if I cannot pay the OZB?
It is possible to request a payment arrangement. Please contact the municipality for this.
The property tax rate is a percentage of the WOZ value:
- Property tax for residential properties is 0,0929%
- Property tax for non-residential property is 0,2350%
- OZB user tax for non-residential properties is 0,1521%
Payment
You receive the annual OZB assessment from your municipality. 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).
- request a payment plan from the municipality.
OZB relief
Are you unable to pay the amount in the OZB assessment? You can ask the municipality whether you are entitled to an exemption for (part of) the amount. That exemption is referred to as kwijtschelding . You can apply for an exemption.
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.
Questions about this topic?
Contact the Municipality of Hoorn