Municipality of West Maas en Waal: 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.

Payment

You will receive an annual OZB assessment from van de Belastingsamenwerking Rivierenland (BSR). This assessment states the amount you must pay. You must pay this amount within 6 weeks.

Do you disagree with the WOZ for your property? Or with the OZB? If so, you can lodge a complaint.