Municipality of Smallingerland: paying property tax (OZB) on a property

Please note. Do you own a (holiday) home or apartment in the Netherlands? Then you pay property tax. You do not need to be registered with a municipality for this.

How much property tax (OZB) you must pay depends on the:

· value of the residence;

· property tax rates applicable in your municipality.

Annually on 1 January the municipality determines the value of your building. This is the value for the purpose of the Dutch Valuation of Immovable Property Act. The municipality uses the value for the purpose of the Dutch Valuation of Immovable Property Act of the previous year to determine the level of the property tax.

The following rate applies in the municipality of Smallingerland:

property owner (residential homes): 0.1223% of the value for the purpose of the Dutch Valuation of Immovable Property Act

Payment

You pay the property tax through the municipal tax assessment. You usually receive

This assessment includes the amount that you must pay. You pay this amount in two instalments according to the due dates on the assessment notice. Are you unable to pay the amount in one lump sum? Then you can:

· pay in instalments: you apply for a direct debit and the municipality then debits the amount from your bank account in eight instalments (each month)

· request the municipality for a payment scheme

. . Applying is possible on www.smallingerland.nl

Property tax after removal

Are you moving home later in the year? Then you still pay the property tax assessment that was issued on 1 January. You no longer need to pay property tax for your new home. This is usually settled with the new owners by the civil-law notary.

Do you disagree with the value for the purpose of the Dutch Valuation of Immovable Property Act of your home? Or with the property tax? Then you can lodge an objection. This is possible via www.smallingerland.nl