Municipality IJsselstein: 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.
Belasting Samenwerking Rivierenland (BSR) handles the OZB (property tax) for the municipality of IJsselstein.
Payment
The BSR will send you a letter stating how much you have to pay for OZB (property tax). It will also state how and by what date you must pay.
Relief
Are you unable to pay the amount in the OZB assessment? You can ask the municipality whether you are entitled to an exemption for (part of) the amount. That exemption is referred to as kwijtschelding. You can apply for an exemption via:
post: Call +31 344 704 704 to request the form
online: Mijn BSR
phone number: +31 344 704 704
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.