Do you own property and/or land in The Netherlands? Then you will need to pay property tax (OZB) to the municipality. The municipality reassesses the value of your home, (business) premises or (building) land every year. This is the value of immovable property (WOZ-waarde).
Do you disagree with the established value of your home, premises or land? Or with the imposed tax? Then you can lodge an objection.
The amount of the OZB depends on two things:
- The value of your property or house
- The municipal rates
The tax cooperation Belastingsamenwerking Gouwe-Rijnland (BSGR) determines the value of your property or land every year. To do this, BSGR carries out an appraisal. This is the property valuation (WOZ). Every year you receive a notification of this (WOZ-disposition). You can view the assessment report via MijnBSGR. For this you need a DigiD code. The assessment report states how the BSGR has determined the value of your building or land.
Please note. You pay property tax (OZB) as an owner or user of business premises. You do not have to live in the Netherlands to do so.
Determining OZB
When determining the WOZ, the BSGR assumes the situation on 1 January of the previous year. This is the value reference date. Do you move house later in the year? Then you still pay the OZB for the entire year. The value of your house (WOZ) is the starting point for calculating the OZB you pay.
The municipality of Leiden sets the OZB rates. The municipality links the rate to the value of your house or property. This is how the municipality determines the OZB each year. You will receive an assessment of this.
You can find the current OZB rates on the BSGR website.
Do you disagree with the assessed value of your property (WOZ)? Or with the imposed property tax (OZB)? Then you can lodge an objection with the tax cooperation Belastingsamenwerking Gouwe-Rijnland (BSGR). You can do this with DigiD or eRecognition or in writing. Do this within 6 weeks of the date stated on the assessment notice.
Do you lodge an objection? You must still pay the assessment amount before the due date. Do you want a postponement of payment? Then ask for this in your notice of objection. You can only get a postponement of payment for the amount you disagree with. You will pay the amount you believe is correct.
Do you want to lodge an objection? Please state the number of the WOZ assessment or the OZB tax assessment you are objecting to. Also state the reason for your objection.
The tax cooperation Belastingsamenwerking Gouwe-Rijnland (BSGR) will make its decision known before 31 December of the year in which you objected.