Municipality Westerwolde: Property tax (OZB)
Note. If you own or use commercial property, you must pay property tax (OZB). This does not require that you live in the Netherlands.
The amount of property tax (OZB) owed depends on:
- The value of the property
- The OZB rates that apply to your municipality
The municipality determines the value of your commercial property every year on 1 January. This is the Valuation of Immovable Property Act (Wet Waardering Onroerende Zaken, WOZ). The municipality uses the previous year’s WOZ value to determine the amount of the OZB.
Rates
Would you like to know rates? Please contact us: Phone: +31 599 32 02 20 or e-mail: gemeente@westerwolde.nl.
Paying property tax
Every year your municipality will send you the OZB assessment. This assessment will state the amount you need to pay. You must pay this amount within 6 weeks. Are you unable to pay the amount in one lump sum? In that case, you have the possibility to pay in instalments: you request a direct debit and the municipality will debit the amount in instalments (every month) from your bank account.
Remission
Unable to pay the OZB assessment? You can request the municipality whether you are exempt from paying (part of) it. This is called remission. You can apply for remission by contacting the Noordelijk Belastingkantoor.
Moving
Will you be moving later in the year? In that case, you will still have to pay the OZB assessment determined by the municipality on 1 January. You do not have to pay any further OZB for your new premises. Usually, the notary will settle this with the new proprietors.
Do you disagree with the WOZ of your commercial property? Or with the OZB assessment? If so, you can object Call us: +31 599 32 02 20.
Do you disagree with the WOZ of your property? Or with the OZB assessment? If so, you can object. Call us: +31 599 32 02 20.