Property taxes
Property
taxes
(OZB) are
levied
on
owners
of
residential
and
commercial
properties, as well as on users of commercial properties.
Property owners
As an owner of a residential or commercial property, you are required to pay property taxes (OZB) specifically for owners.Users of commercial properties
If you are a user of a commercial property, you are responsible for paying the OZB user tax.Owner and user
If you are both the owner and the user of a commercial property, you are liable to pay OZB twice: once for being the owner and once for being the user.Multi-tenant buildings
In the case of a non-independent unit within a multi-tenant building, where there are non-independent sections, the owner will receive the user tax assessment.Costs for 2025
The amount of OZB is determined by the property’s WOZ value, with the reference date being January 1 of the previous year.
OZB for residential property owners
- 0.0577% of the WOZ value
OZB for commercial properties
- Owners: 0.2436% of the WOZ value
- Users: 0.1809% of the WOZ value