Municipality of Woerden: 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), or 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;
OZB rates that apply in your municipality.

The value of your property is called the WOZ value (waardering onroerende zaken, property valuation). The municipality sets this value every year. For this year's OZB, the municipality uses the WOZ value with a reference date of 1 January of the previous year.

View tax bill

Owner's tax: you pay property tax if you are the owner of the property on 1 January of the tax year (as registered with the Land Registry, Kadaster). This also applies in the case of leasehold (erfpacht) or usufruct (vruchtgebruik).
User's tax: you pay property tax if you are the user of a non-residential property on 1 January of the tax year.