Municipality Heeze-Leende: 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.
The following rates apply in the municipality of Heeze-Leende:
| Rate 2022 | Rate 2021 | |
|---|---|---|
| Property tax (OZB) Dwellings | ||
| Onroerende-zaakbelasting (OZB) Woningen | ||
| Owner | 0,1006% | 0,1063% |
| Property tax (OZB) Non-dwellings | ||
| Onroerende-zaakbelasting (OZB) Niet-woningen | ||
| Owner | 0,1852% | 0,1713% |
| User | 0,1641% | 0,1562% |
Payment
You will receive an annual OZB assessment from your municipality [or otherwise enter: name of joint tax office or similar]. This assessment states the amount you must pay. You must pay this amount within 6 weeks. Are you unable to pay the whole amount in one go? Then you can:
- pay in instalments: you request a direct debit and the municipality will debit the amount from your bank account in monthly instalments (in Dutch) Automatische incasso ; or
- ask the municipality for a payment arrangement (in Dutch) Betalinsregeling or make an appointment https://www.heeze-leende.nl/contact-and-opening-hours.
Moving
Do you expect to move later in the year? You must still pay the OZB assessed by the municipality 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 and for use, you should make your own arrangements with the owner or landlord.
Do you disagree with the WOZ for your commercial building(s)? Or with the OZB? If so, you can object. You can do so here (in Dutch) https://www.heeze-leende.nl/form/reactieformulier-woz/.