Municipality Sint-Michielsgestel: 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 Sint-Michielsgestel :
Property Tax
- OZB owner (houses): 0,1275% of the WOZ
- OZB owner (not residential): 0,2975% of the WOZ
User Tax
- OZB user (not residential): 0,1934% of the WOZ
Payment
You receive the annual OZB assessment from your municipality [or enter other name: cooperating tax authorities, or the like] each year. That assessment specifies the amount that you have to pay. You must pay that amount within 6 weeks.
Are you unable to pay the amount all at once? If so, you can:
- pay in instalments: request a direct debit, and the municipality will debit the amount from your bank account in instalments (each month). You can arrange your direct debit via The Digital Tax Desk (de Digitale Belastingbalie).
OZB 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 The Digital Tax Desk (de Digitale Belastingbalie).
OZB after moving
Do you have plans for moving? If so, you will still have to pay the OZB amount assessed on 1 January. You will not have to pay the OZB for your new home. It is usually settled with the new owners via the notary.
Do you disagree with the WOZ for your commercial building(s)? Or with the OZB? If so, you can lodge a complaint. You can do so via The Digital Tax Desk.