Both the owner taxes and the user taxes are sent to the owner / lessor of the building. The owner receives the tax bill only if renting rooms. This is the case if the tenants are sharing the sanitary facilities. This could include the shower, toilet and kitchen. If you are the owner of the home and renting rooms is not an option in this building, then you can submit an objection via My RBG. Please list the tenants of the building. We will then send the tax bill to the tenants.