Property tax (OZB).

Do you own an owner-occupied home, commercial building or plot of land? Every year you pay property tax (ozb) to the municipality. Do you rent a house? Then you do not have to pay ozone tax. Do you rent a commercial building? Then you do have to pay ozb.

The ozb you must pay is a percentage of the WOZ value of your home, commercial building or land. This percentage is the same for everyone in the municipality and is reset each year by the city council.

What is the WOZ value?

The WOZ value is used to determine how high your ozb is. The WOZ value is the value of your house on January 1 of last year. This value date is laid down in the WOZ Act. Have you rebuilt or built a new house this year? Then the municipality will look at the actual situation of your house on January 1 of this year. This is the condition date.

The municipality sets the WOZ value of your house, building or plot of land each year. The value is equal to the amount your house will fetch if it is sold. To determine the value, the municipality looks, among other things, at similar houses that were sold around January 1 of the previous year.

When residential and when non-residential?

  • A property falls under the dwelling category if at least 70 percent is used as a dwelling. Garages also fall under the term dwelling.
  • Properties whose value is not assigned at least 70 percent to the dwelling fall under non-residential property.

Rates 2025

Residential or non-residentialPercentage tax
For homes
  • owner's tax: 0.1424%
  • user tax: 0%
For non-residential properties
  • owner's tax: 0.2804% 
  • user tax: 0.2411%

Calculation example:

The WOZ value of your home is set at €200,000. You then multiply the WOZ value by the percentage for home owners (0.1424%). The ozb is then: € 200,000,- x 0.1424% = € 284.80.

Owner's share of ozb

On January 1 of the tax year, do you own:

  • a home;
  • a home under construction;
  • a non-residential property (e.g., offices, retail and commercial properties);
  • A parcel of land or water?

Then you will receive an assessment for the owner's part of the ozone tax. To determine who the owner is, the municipality consults the Land Registry.

User portion of ozb

Are you on January 1 of the tax year:

  • user of a non-residential property;
  • user of a parcel of land or water?

Then you will receive an assessment of ozb user share.

Object?

Do you object to the property tax assessment? If so, you can file an objection.

Apply for a waiver?

The Municipality of Tytsjerksteradiel has a remission policy for municipal taxes. In some cases, full or partial remission of property taxes is possible.

Regulation

The City Council adopted the ordinance on the levy and collection of real estate taxes 2025 on November 7, 2024.