Application for a waiver if you are unable to pay
Do you have low income and few assets? If so, you may be entitled to a waiver. Do the remission check.
Applying for remission without first doing the check
You can do this at the Online Tax Desk (opens in new tab). You will immediately receive a notification that you have applied for a waiver. You do not have to send any information yourself first. We will check your data with various authorities. If we need additional data, we will send you a letter. Send the data to us within 2 weeks. If you fail to do so, you will not be granted a waiver and will have to pay the taxes. You will receive our decision within 6 months.
Are you unwilling or unable to apply online
Contact the City of Leeuwarden.
Questions or need help
Go to your local buurt- of dorpskamer (community centre).
Conditions
You can apply for a waiver for:
- Property tax (OZB).
- Sewerage levy.
- Waste collection levy. For more information, see the Waste Tax page.
- Encroachment tax for houseboats and caravans.
You cannot apply for a waiver for:
- Dog tax.
- Waste collection levy for an extra residual waste container.
- Waste collection levy for a holiday home.
- Additional assessment for parking tax.
- Tourist tax.
- Water tourist tax.
- Taxes for commercial buildings.
For what can and can you not apply for a waiver
You can apply for a waiver for:
- Property tax (OZB).
- Sewerage tax and water care.
- Waste levy (for the fixed amount and for the variable amount). The remission applies to the fixed rate and you will receive a maximum remission of €59.12 on the variable rate. For more information, see the Waste Tax page.
- Encroachment tax for houseboats and caravans.
You cannot apply for a waiver for:
- Dog tax.
- Waste collection levy for a holiday home.
- Additional assessment for parking tax.
- Tourist tax.
- Water tourist tax.
- Taxes for commercial buildings.
Apply for the waiver on time
Have you already paid the assessment?
Apply for the waiver within three months of paying it. Was the assessment paid more than three months ago? In that case, you are no longer entitled to the waiver.
Have you not paid the assessment yet?
You can apply for the waiver at any time. Also for an assessment from previous years, if you have not yet paid it. This is possible only if you have not previously applied for a waiver of the same assessment and received a decision on it from us.
Not in agreement with the ruling?
Send us a letter in which you explain why you do not agree with this decision. You must do so within 10 days of the date of this letter. Send the letter to:
City of Leeuwarden
For the attention of the Municipal Executive
Tax Department
Postbus 21000
8900 JA Leeuwarden
In your letter, you should mention what you are appealing against, why you are doing so, your name, your address and the date.
Schemes for people with little income
There are different schemes for people with little income and few assets. Check for yourself what you are entitled to. You will find more information on the page Use the VoorzieningenWijzer to find out what you are entitled to.
Questions
Contact the City of Leeuwarden.
Quick to:
Applying for remission without first doing the check
You can do this at the Online Tax Desk (opens in new tab). You will immediately receive a notification that you have applied for a waiver. You do not have to send any information yourself first. We will check your data with various authorities. If we need additional data, we will send you a letter. Send the data to us within 2 weeks. If you fail to do so, you will not be granted a waiver and will have to pay the taxes. You will receive our decision within 6 months.
Are you unwilling or unable to apply online
Contact the City of Leeuwarden.
Questions or need help
Go to your local buurt- of dorpskamer (community centre).
Conditions
You can apply for a waiver for:
- Property tax (OZB).
- Sewerage levy.
- Waste collection levy. For more information, see the Waste Tax page.
- Encroachment tax for houseboats and caravans.
You cannot apply for a waiver for:
- Dog tax.
- Waste collection levy for an extra residual waste container.
- Waste collection levy for a holiday home.
- Additional assessment for parking tax.
- Tourist tax.
- Water tourist tax.
- Taxes for commercial buildings.
For what can and can you not apply for a waiver
You can apply for a waiver for:
- Property tax (OZB).
- Sewerage tax and water care.
- Waste levy (for the fixed amount and for the variable amount). The remission applies to the fixed rate and you will receive a maximum remission of €59.12 on the variable rate. For more information, see the Waste Tax page.
- Encroachment tax for houseboats and caravans.
You cannot apply for a waiver for:
- Dog tax.
- Waste collection levy for a holiday home.
- Additional assessment for parking tax.
- Tourist tax.
- Water tourist tax.
- Taxes for commercial buildings.
Apply for the waiver on time
Have you already paid the assessment?
Apply for the waiver within three months of paying it. Was the assessment paid more than three months ago? In that case, you are no longer entitled to the waiver.
Have you not paid the assessment yet?
You can apply for the waiver at any time. Also for an assessment from previous years, if you have not yet paid it. This is possible only if you have not previously applied for a waiver of the same assessment and received a decision on it from us.
Not in agreement with the ruling?
Send us a letter in which you explain why you do not agree with this decision. You must do so within 10 days of the date of this letter. Send the letter to:
City of Leeuwarden
For the attention of the Municipal Executive
Tax Department
Postbus 21000
8900 JA Leeuwarden
In your letter, you should mention what you are appealing against, why you are doing so, your name, your address and the date.
Schemes for people with little income
There are different schemes for people with little income and few assets. Check for yourself what you are entitled to. You will find more information on the page Use the VoorzieningenWijzer to find out what you are entitled to.
Questions
Contact the City of Leeuwarden.