Property tax (OZB)
You pay property tax (OZB) if you are the owner or user of a property. This is a ‘residential’ or ‘non-residential’ property. A ‘non-residential property’ is, for example, a business, shop, office, or a piece of land.
Who pays which part?
The property tax consists of an owner’s share and a user’s share.
- If you own and use a non-residential property, you pay both parts.
- If you are only user or only owner, you only pay your own share.
- For a home, only the owner pays property tax.
<div id="value">What happens when you sell or move?</div></div><div data-type="custom_field_v2" data-source-id="120251" data-key="sections_1_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120253" data-key="sections_1_content"><h3>For a non-residential property</h3> As a user, are you leaving the non-residential property within the tax year? In that case, you will still pay property tax to the local authority for the whole year. <h3>For a residential property</h3> Did you own the property on 1 January? In that case, you pay the entire owner's share of the property tax. The civil-law notary sets off the portion for the period when you were no longer the owner. That amount depends on when the sale is made.
For a non-residential property
As a user, are you leaving the non-residential property within the tax year? In that case, you will still pay property tax to the local authority for the whole year.
For a residential property
Did you own the property on 1 January? In that case, you pay the entire owner’s share of the property tax. The civil-law notary sets off the portion for the period when you were no longer the owner. That amount depends on when the sale is made.
<div id="value">For civil-law notaries: obtaining business charges</div></div><div data-type="custom_field_v2" data-source-id="120257" data-key="sections_2_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120259" data-key="sections_2_content"><div id="value">Got to the <a href="https://www.wozwaardeloket.nl/">WOZ-waardeloket</a> (WOZ value counter) site. You will be given an immediate answer. This is faster than applying through the City of Leeuwarden.</div></div><div data-type="custom_field_v2" data-source-id="120261" data-key="sections_3_title"><div id="value">How to pay property tax?</div></div><div data-type="custom_field_v2" data-source-id="120263" data-key="sections_3_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120265" data-key="sections_3_content">You can pay the property tax in various ways: <ul> <li>You authorise the local authority with a <a href="/belastingen/automatischeincasso/">direct debit mandate</a>.</li> <li>You apply for a <a href="/belastingen/betalingsregeling-gemeentelijke-belastingen/">payment schedule</a>.</li> <li>You transfer the amount of the assessment to us yourself. You need the following details: <ul> <li>Account number: NL10BNGH0285100343.</li> <li>In the name of: City of Leeuwarden.</li> <li>Description: assessment number and subject number.</li> </ul> </li> </ul> <h3>Are you paying from abroad?</h3> Note the BIC number: BNGHNL2G. Please note that the amount may take longer to reach us.
Got to the WOZ-waardeloket (opens in new tab) (WOZ value counter) site. You will be given an immediate answer. This is faster than applying through the City of Leeuwarden.
How to pay property tax?
You can pay the property tax in various ways:
- You authorise the local authority with a direct debit mandate.
- You apply for a payment schedule.
- You transfer the amount of the assessment to us yourself. You need the following details:
- Account number: NL10BNGH0285100343.
- In the name of: City of Leeuwarden.
- Description: tax assessment number and subject number.
Are you paying from abroad?
Note the BIC number: BNGHNL2G. Please note that the amount may take longer to reach us.
<div id="value">Not in agreement with the property tax</div></div><div data-type="custom_field_v2" data-source-id="120269" data-key="sections_4_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120271" data-key="sections_4_content"><div id="value">You can object via the <a href="https://belastingbalie.leeuwarden.nl/digid.info.php">Digital Tax Office</a>. You cannot object to the amount of the charge.</div></div><div data-type="custom_field_v2" data-source-id="120273" data-key="sections_5_title"><div id="value">Charges</div></div><div data-type="custom_field_v2" data-source-id="120275" data-key="sections_5_fee"><div id="value">16055</div></div><div data-type="custom_field_v2" data-source-id="120277" data-key="sections_5_content"><div id="value">You can object via the <a href="https://belastingbalie.leeuwarden.nl/digid.info.php">Digital Tax Office</a>. You cannot object to the amount of the charge.</div></div><div data-type="custom_field_v2" data-source-id="120279" data-key="sections_6_title"><div id="value">Laws and regulations</div></div><div data-type="custom_field_v2" data-source-id="120281" data-key="sections_6_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120283" data-key="sections_6_content">The following laws can be found on the website <a href="https://wetten.overheid.nl/zoeken">Overheid.nl (national)</a>: <ul> <li>Valuation of Moveable Property Act</li> <li>Municipalities Act</li> </ul> The following regulations can be found on the website <a href="https://lokaleregelgeving.overheid.nl/zoeken">Overheid.nl (local)</a>: <ul> <li>Property tax ordinance Leeuwarden</li> </ul> More information on the WOZ Act can be found on the website of the <a href="https://www.waarderingskamer.nl/">Netherlands Council for Real Estate Assessment</a>.
You can object via the Digital Tax Office (opens in new tab).
You cannot object to the amount of the charge.
Charges
You can object via the Digital Tax Office (opens in new tab).
You cannot object to the amount of the charge.
Laws and regulations
The following laws can be found on the website Overheid.nl (national) (opens in new tab):
- Valuation of Moveable Property Act
- Municipalities Act
The following regulations can be found on the website Overheid.nl (local) (opens in new tab):
- Property tax ordinance Leeuwarden
More information on the WOZ Act can be found on the website of the Netherlands Council for Real Estate Assessment (opens in new tab).
Quick to:
Who pays which part?
The property tax consists of an owner’s share and a user’s share.
- If you own and use a non-residential property, you pay both parts.
- If you are only user or only owner, you only pay your own share.
- For a home, only the owner pays property tax.
<div id="value">What happens when you sell or move?</div></div><div data-type="custom_field_v2" data-source-id="120251" data-key="sections_1_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120253" data-key="sections_1_content"><h3>For a non-residential property</h3> As a user, are you leaving the non-residential property within the tax year? In that case, you will still pay property tax to the local authority for the whole year. <h3>For a residential property</h3> Did you own the property on 1 January? In that case, you pay the entire owner's share of the property tax. The civil-law notary sets off the portion for the period when you were no longer the owner. That amount depends on when the sale is made.
For a non-residential property
As a user, are you leaving the non-residential property within the tax year? In that case, you will still pay property tax to the local authority for the whole year.
For a residential property
Did you own the property on 1 January? In that case, you pay the entire owner’s share of the property tax. The civil-law notary sets off the portion for the period when you were no longer the owner. That amount depends on when the sale is made.
<div id="value">For civil-law notaries: obtaining business charges</div></div><div data-type="custom_field_v2" data-source-id="120257" data-key="sections_2_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120259" data-key="sections_2_content"><div id="value">Got to the <a href="https://www.wozwaardeloket.nl/">WOZ-waardeloket</a> (WOZ value counter) site. You will be given an immediate answer. This is faster than applying through the City of Leeuwarden.</div></div><div data-type="custom_field_v2" data-source-id="120261" data-key="sections_3_title"><div id="value">How to pay property tax?</div></div><div data-type="custom_field_v2" data-source-id="120263" data-key="sections_3_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120265" data-key="sections_3_content">You can pay the property tax in various ways: <ul> <li>You authorise the local authority with a <a href="/belastingen/automatischeincasso/">direct debit mandate</a>.</li> <li>You apply for a <a href="/belastingen/betalingsregeling-gemeentelijke-belastingen/">payment schedule</a>.</li> <li>You transfer the amount of the assessment to us yourself. You need the following details: <ul> <li>Account number: NL10BNGH0285100343.</li> <li>In the name of: City of Leeuwarden.</li> <li>Description: assessment number and subject number.</li> </ul> </li> </ul> <h3>Are you paying from abroad?</h3> Note the BIC number: BNGHNL2G. Please note that the amount may take longer to reach us.
Got to the WOZ-waardeloket (opens in new tab) (WOZ value counter) site. You will be given an immediate answer. This is faster than applying through the City of Leeuwarden.
How to pay property tax?
You can pay the property tax in various ways:
- You authorise the local authority with a direct debit mandate.
- You apply for a payment schedule.
- You transfer the amount of the assessment to us yourself. You need the following details:
- Account number: NL10BNGH0285100343.
- In the name of: City of Leeuwarden.
- Description: tax assessment number and subject number.
Are you paying from abroad?
Note the BIC number: BNGHNL2G. Please note that the amount may take longer to reach us.
<div id="value">Not in agreement with the property tax</div></div><div data-type="custom_field_v2" data-source-id="120269" data-key="sections_4_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120271" data-key="sections_4_content"><div id="value">You can object via the <a href="https://belastingbalie.leeuwarden.nl/digid.info.php">Digital Tax Office</a>. You cannot object to the amount of the charge.</div></div><div data-type="custom_field_v2" data-source-id="120273" data-key="sections_5_title"><div id="value">Charges</div></div><div data-type="custom_field_v2" data-source-id="120275" data-key="sections_5_fee"><div id="value">16055</div></div><div data-type="custom_field_v2" data-source-id="120277" data-key="sections_5_content"><div id="value">You can object via the <a href="https://belastingbalie.leeuwarden.nl/digid.info.php">Digital Tax Office</a>. You cannot object to the amount of the charge.</div></div><div data-type="custom_field_v2" data-source-id="120279" data-key="sections_6_title"><div id="value">Laws and regulations</div></div><div data-type="custom_field_v2" data-source-id="120281" data-key="sections_6_fee"><div id="value"></div></div><div data-type="custom_field_v2" data-source-id="120283" data-key="sections_6_content">The following laws can be found on the website <a href="https://wetten.overheid.nl/zoeken">Overheid.nl (national)</a>: <ul> <li>Valuation of Moveable Property Act</li> <li>Municipalities Act</li> </ul> The following regulations can be found on the website <a href="https://lokaleregelgeving.overheid.nl/zoeken">Overheid.nl (local)</a>: <ul> <li>Property tax ordinance Leeuwarden</li> </ul> More information on the WOZ Act can be found on the website of the <a href="https://www.waarderingskamer.nl/">Netherlands Council for Real Estate Assessment</a>.
You can object via the Digital Tax Office (opens in new tab).
You cannot object to the amount of the charge.
Charges
You can object via the Digital Tax Office (opens in new tab).
You cannot object to the amount of the charge.
Laws and regulations
The following laws can be found on the website Overheid.nl (national) (opens in new tab):
- Valuation of Moveable Property Act
- Municipalities Act
The following regulations can be found on the website Overheid.nl (local) (opens in new tab):
- Property tax ordinance Leeuwarden
More information on the WOZ Act can be found on the website of the Netherlands Council for Real Estate Assessment (opens in new tab).