Property tax (OZB).

On the BSOB website, you will find a Digital Locality icon where you can take care of all your local tax matters online.

Property tax (OZB) is levied in all Dutch municipalities. This is tax on all land, homes, stores, factories, offices and the like located within the municipality.
Revenues from property taxes are used for a wide range of general expenses, such as the costs of fire departments, roads, public lighting, green areas, education, sports, culture and recreation, etc.

If you own a home, building or plot, you will receive a property tax assessment at the end of February each year. On this assessment the amount of OZB to be paid is stated, as well as the WOZ-value. Tenants (users) of dwellings do not pay OZB.

How much you have to pay depends on the amount of the WOZ value of the property of which you are user/owner and the amount of the OZB rate. The OZB rate is a percentage of the WOZ value.

The situation on January 1 determines the entire year. So if you sell your property during the year, you still have to pay the entire assessment of OZB on the property you owned on January 1. For any newly purchased property, you only pay from January in the following year. When selling a house, the owner's portion of the OZB is usually settled by the notary. This also applies to commercial properties.

You are the owner of a property with a WOZ value of €200,000. The rate is 0.122856%.
The rate is applied to € 200,000, resulting in an OZB assessment of € 275.91. This amount is always rounded down to whole euros.