Municipality Gennep: Property tax (OZB)
You must pay property tax (OZB) if you are the owner or user of a commercial building. It makes no difference if you live in the Netherlands or not.
The amount of OZB you must pay depends on:
- the value of the commercial building;
- the OZB rates applicable in your municipality.
Belastingsamenwerking Gemeenten en Waterschappen (BsGW) determines the value of your business premises each year on 1 January. This is the property valuation (waardering onroerende zaken – WOZ). The municipality determines the OZB on the basis of the previous year’s WOZ.
Payment
You will receive an annual OZB assessment from BsGW. This assessment states the amount you must pay. You must pay this amount within 2 months. Is that impossible for you? Then you can:
- pay in instalments: you request a direct debit and BsGW will debit the amount from your bank account in a maximum of 10 instalments;
- ask BsGW for a payment arrangement.
Moving
Do you expect to move later in the year? You must still pay the OZB assessed by BsGW on 1 January. You do not have to pay any further OZB on your new premises. The notary usually settles this with the new owners.
Do you disagree with the WOZ for your commercial building(s)? Or with the OZB? If so, you can object. You can do so at BsGW.