Property tax (OZB)

What is property tax (OZB)?

Property tax (OZB) is levied on real estate located within the municipality. By 'real estate,' we mean all built and unbuilt properties, such as houses, shops, commercial buildings, factories, construction sites, and garages. The OZB is a general tax. The municipality uses its revenue for general expenses, such as education, roads, lighting, culture, recreation, and the fire department.

OZB for property owners

You pay OZB if you are registered as the owner of a property or non-residential property (e.g., garage, commercial building, shop, factory, or construction site) with the Land Registry on January 1 of the relevant tax year.

OZB for non-residential property users

You pay OZB if you are the user or tenant of a non-residential property on January 1 of the relevant tax year. In this case, you pay the user portion of the OZB.

OZB for combined residential and commercial properties

If a property consists of both residential and commercial spaces (usually farms), the OZB for owners is levied on the entire property (both residential and commercial spaces). For calculating the OZB 'non-residential use,' the residential parts are extracted from the WOZ value, creating a value that pertains to the commercial part. The OZB 'non-residential use' is calculated on this value.

How is OZB calculated?

The amount of the OZB assessment depends on the WOZ value of the property and the rate set annually by your municipality. The rate can change yearly. Watch the video for a detailed explanation of the OZB and how it is calculated. You can also find the WOZ value on your tax bill or by logging into MijnBghU. For more information about the WOZ value, visit the WOZ page.

I am no longer the owner-user of the property, but I still receive an OZB assessment. Is this correct?

Yes, this is correct if you were the user or owner of the property on January 1. The situation on January 1 of the relevant tax year is decisive for the OZB. This means that the person who is the user and/or owner on January 1 must pay the assessment for the whole year. A sale or move during the tax year does not affect the amount of the assessment. You always pay the OZB for a full year. In the case of a sale, it is customary for the notary to settle part of the OZB with the new owner. The municipality and BghU are not involved in this.