Municipality Heemskerk: Property tax (OZB)
Please note: 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; and
- the OZB rates applicable in your municipality.
The municipality 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.
Please visit the website of the municipality of Heemskerk for the current OZB rates.
Pay
Every year, you receive the OZB assessment from your municipality. This assessment states the amount you have to pay. You pay this amount within 6 weeks. Are you unable to pay the amount at once? Then you can
pay in instalments: you request a direct debit and the municipality will debit the amount in parts (every month) from your bank account request a payment schedule from the municipality
Pay in 10 instalments
Would you like to pay the assessment in 10 instalments? You can do so by returning the authorisation form with the assessment to us. This applies to assessments up to €3,000. Would you like a different payment schedule than the 10 instalments from March to December 2023? Then you can also ask for this. Mail: invordering@heemskerk.nl. Please state the assessment number and your name and address.
Relief of OZB
Are you unable to pay the OZB assessment? You can ask not to pay (part of) it. This is called remission. You can apply for remission.
OZB after moving house
Are you going to move house later in the year? Then you will still have to pay the OZB assessment determined on 1 January. You no longer have to pay OZB for your new house. This is usually settled by the notary with the new owners.
Do you disagree with the WOZ for your commercial building(s)? Or with the OZB? If so, you can object.