The person holding an asset on, under or above municipal or water board land.
In the municipal context, this is the case, for example, if you attached advertising to the front wall or you display goods and stalls. Or if you have a terrace on municipal space. Or if you have a pavement, stairs or pipes outside your own land or building. For example, café owners pay for their terrace. Stall holders pay for displaying their merchandise above municipal space. Also, residents of a houseboat pay municipal sufferance tax rather than OZB property tax.
In the water board context, it may concern a bridge, a mooring, berths for a boat, or ditches. Is there more than one user or owner? Then the water board appoints a person that receives the tax bill. The RBG cannot split the tax bill. But you can settle the tax bill with the other users at your own initiative.
How is the tax calculated?
A specific rate and calculation unit is applied for each type of municipal sufferance tax asset. The RBG calculates the tax bill by multiplying the number of units by the rate.
The Delfland Water Board has abolished the sufferance-tax. Delfland regulates the use of property as much as possible in a lease or purchase agreement instead of with a sufferance-tax charge. At the beginning of 2020, Delfland sent a letter about this to those who paid surrerance-tax.