Municipality Smallingerland: Property tax (OZB)
Please note. You pay property tax (OZB) if you are the owner or user of business premises. You do not need to live in the Netherlands for this.
How much property tax (OZB) you must pay depends on:
· the value of the business premises
· the property tax rates applicable in your municipality
Annually on 1 January the municipality determines the value of your business premises. This is the value for the purpose of the Dutch Valuation of Immovable Property Act. The municipality uses the value for the purpose of the Dutch Valuation of Immovable Property Act of the previous year to determine the level of the property tax.
The following rates apply in the municipality of Smallingerland:
· property owner (business) pays: 0.3783% of the value for the purpose of the Dutch Valuation of Immovable Property Act
· property user (business) pays: 0.3027% of the value for the purpose of the Dutch Valuation of Immovable Property Act
Payment
You annually receive a property tax assessment from your municipality. This assessment includes the amount that you must pay. You must pay this amount in two instalments according to the due dates on the assessment notice. Are you unable to pay the amount in one lump sum? Then you can:
pay in instalments: you apply for a direct debit and the municipality then debits the amount from your bank account in eight instalments (each month) you apply for a payment scheme with the municipality
You can apply for this via www.smallingerland.nl
Relocation
Are you selling your business premises later in the year? Then you still pay the property tax assessment that was issued by the municipality on 1 January. You no longer need to pay property tax for potential new business premises. This is usually settled with the new owners by the civil-law
Do you disagree with the value for the purpose of the Dutch Valuation of Immovable Property Act of your business premises? Or with the propery tax? Then you can lodge an objection. This is possible via www.smallingerland.nl