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.
Apply for remission without first doing the check?
You can do this at the Online Tax Desk. You will immediately receive a notification that you have applied for a waiver. You do not have to send any information yourself first. We check your data with various authorities. You will receive our decision within 6 months.
Questions or need help?
Go to your local buurt- of dorpskamer (community centre).
Are you unwilling or unable to apply online?
You can file your objection by letter. Send your letter of objection to:
Gemeente Leeuwarden
Postbus 21000
8900 JA Leeuwarden
What must your letter of objection contain?
- Your name, address, telephone number and email address.
- The date you write the letter.
- The assessment number you disagree with
- The reason for your objection.
- Your signature
- If someone else files an objection on your behalf, you will need to enclose a written authorisation that you have signed.
- Supporting documents (if any)
Conditions
- Income at or lower than social assistance benefit level. This also applies to self-employed workers.
- Low savings.
- A single person has too much savings if there is more than € 3,581 in all accounts combined.
- For a single parent that is €4,374.
- For married couples/cohabiting couples this is €4,749.
- Do you have a little more savings? Then apply for a waiver anyway. There are a few exceptions.
- The value of your car/motorcycle is less than €3,350.
- No owner-occupied home with excess value. The WOZ value of the home may not be higher than the outstanding mortgage debt.
- Assessment paid no more than three months ago.
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.
Frequently asked questions
Are there other arrangements for people with little income?
Check for yourself what you are entitled to via the website This applies to me.
Apply for remission without first doing the check?
You can do this at the Online Tax Desk. You will immediately receive a notification that you have applied for a waiver. You do not have to send any information yourself first. We check your data with various authorities. You will receive our decision within 6 months.
Questions or need help?
Go to your local buurt- of dorpskamer (community centre).
Are you unwilling or unable to apply online?
You can file your objection by letter. Send your letter of objection to:
Gemeente Leeuwarden
Postbus 21000
8900 JA Leeuwarden
What must your letter of objection contain?
- Your name, address, telephone number and email address.
- The date you write the letter.
- The assessment number you disagree with
- The reason for your objection.
- Your signature
- If someone else files an objection on your behalf, you will need to enclose a written authorisation that you have signed.
- Supporting documents (if any)
Conditions
- Income at or lower than social assistance benefit level. This also applies to self-employed workers.
- Low savings.
- A single person has too much savings if there is more than € 3,581 in all accounts combined.
- For a single parent that is €4,374.
- For married couples/cohabiting couples this is €4,749.
- Do you have a little more savings? Then apply for a waiver anyway. There are a few exceptions.
- The value of your car/motorcycle is less than €3,350.
- No owner-occupied home with excess value. The WOZ value of the home may not be higher than the outstanding mortgage debt.
- Assessment paid no more than three months ago.
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.
Frequently asked questions
Are there other arrangements for people with little income?
Check for yourself what you are entitled to via the website This applies to me.