Municipality of Lingewaard: 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.