Which local taxes must I pay as a tenant or owner?
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Detailed explanation, checklist and sources
It depends on the levy, municipality and circumstances. A residential tenant pays no user OZB for that home, but may owe other local levies.
On this page
1. Read every item
For each item, note the levy, tax year, address, amount and person assessed. Waste, sewer and OZB charges differ. The total bill does not show which items are correct for you.
2. Identify the authority
A municipality may use a tax office to administer charges. Check the official municipal website for the authority serving your address. Water-board taxes are different from municipal taxes, even if one office collects both. Two authorities billing you does not automatically mean double charging.
3. Separate tenant and owner
For homes, the owner pays OZB; the tenant pays no residential user OZB. Users of non-residential property may also owe OZB. Local rules decide who pays waste and sewer levies and how they are calculated. Do not apply one municipality’s rules nationwide.
4. Check year and moving
OZB uses the position on 1 January and is charged for the whole year; a later sale or move does not automatically make it incorrect. A notary may arrange settlement between seller and buyer. Other levies may treat moving differently: check that year’s rules. For OZB check both WOZ value and municipal rate.
5. Choose the correct help
A wrong address, person or tax basis calls for clarification and possibly an objection using the bill’s route. Inability to pay calls for instalments or, where allowed, remission; this differs from an objection. Ask about conditions, deadlines and payment during processing. Do not stop a debit without checking.
6. Keep the checks
Keep the bill, address/ownership records, local rules, question and official response. Use the official portal for personal details. A dispute about a landlord passing on charges requires a separate check of the tenancy and law. This checklist does not determine personal liability or entitlement to remission.
Does no tenant OZB mean no local taxes?
No. No residential user OZB does not remove waste, sewer or water-board levies. Check each separately.
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Need personal assistance? Request a lawyer through our chat. We explain the next step; submitting a request does not engage a lawyer. The links below support the legal information.
Rijksoverheid — gemeentelijke belastingen ↗Waarderingskamer — WOZ en gemeentebelastingen ↗BghU — OZB ↗Rotterdam — lokale regels en routes ↗Rijksoverheid — riool versus zuivering ↗Delfland — uitvoerder en routes ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.