OZB property tax (onroerendezaakbelasting)

Who must pay the OZB property tax?

The OZB property tax consists of 2 parts:

  • an owner portion for owners of residential properties and non-residential (e.g. commercial) properties
  • a user portion for users of non-residential (e.g. commercial) properties
How is amount of the OZB property tax determined?

The amount of the OZB property tax depends on the value of your property on 1 January of the year concerned. This is the WOZ value that is established every year. For the OZB property tax you pay a fixed percentage of the WOZ value (multiply the WOZ value by the rate for property ownership or property usage).

Why do I have to pay the OZB property tax?

The municipality uses the funds collected with the OZB property tax for investing in all kinds of things, such as education, community activities and maintaining playgrounds and parks.

What are the rates for the OZB property tax?
The answer to this question depends on the location. Your information can be found by entering the zip code with number (without addition).
Check your postal code
When will I receive the assessment for the OZB property tax?
Do I still have to pay the OZB property tax for the whole year if I move during the course of the year?
Will I get a reduction of the OZB property tax if something in my living situation changes during the course of the year?
Does the number of people in my household matter for the OZB property tax?
Can I submit an objection to an assessment for the OZB property tax?
Can I request exemption for the OZB property tax?
Can I pay the OZB property tax in instalments?