Municipality Steenwijkerland: Property tax (OZB)

Please note: Do you own or use a commercial building in the Netherlands? If so, you are required to pay onroerendezaakbelasting (OZB), or property tax. You do not need to be registered in a municipality to be liable for this tax.

The OZB is a tax on real estate, which includes all buildings and the land they occupy. This also applies to undeveloped land and properties under construction.

The OZB is levied by the municipality, and you do not need to submit an application for it.

There are two types of OZB: a user tax and an owner tax.

OZB Assessment

For the OZB, the situation as of January 1st of the year is decisive. This means that the person who owns or uses the property on January 1st is responsible for the tax for the entire year. A sale or move after January 1st will not change this. However, it is common for the notary to adjust the property tax payment between the seller and the new owner. This arrangement is a private matter between the buyer and seller, with the municipality remaining uninvolved.

Property Tax

The property tax is not always charged to the owner. Individuals with rights such as leasehold, superficies, use, habitation, or other real rights on immovable property may also be subject to taxation.

User Tax

The user portion of the OZB only applies to non-residential properties and is not applicable to residential properties.

If a property is partially residential and partially non-residential (for example, a business with a residential section), the user portion of the OZB will not be charged for the residential part. In such cases, the value of the living area is deducted from the total WOZ value, meaning the user portion of the OZB is calculated based on a lower value.