Property tax (OZB)

Do you own a house, commercial building, or piece of land? You pay property tax (ozb) to the municipality annually for this. Do you rent a house? Then you do not have to pay property tax. Do you rent a commercial building? Then you have to pay property tax.

The property tax you have to pay is a percentage of the WOZ value of your home, business premises or land. This percentage is the same for everyone in the municipality and is determined annually by the municipal council.

What is the WOZ value?

The WOZ value is used to determine how high your property tax is. The WOZ value is the value of your house on January 1 of last year. This valuation date is established in the Valuation of Immovable Property Act (Wet WOZ). Have you renovated or newly built this year? Then the municipality looks at the actual situation of your home on January 1 of this year. This is the condition date.

The municipality determines the WOZ value of your house, building, or plot of land each year. The value is equal to the amount your house would yield if it were sold. To determine the value, the municipality looks at similar houses that were sold around January 1 of the previous year.

When is it a residential property and when is it a non-residential property?

  • A building falls under the category of 'residence' if at least 70 percent of it is used as a home. Garages are also included in the term 'residence'.
  • Properties where the value assigned to the residential part is less than 70 percent are classified as non-residential properties.

Rates 2025

Residential or non-residential propertyTax percentage
For homes
  • owners tax: 0.1424%
  • user tax: 0%
For non-residential properties
  • owners tax: 0.2804% 
  • user tax: 0.2411%

Example calculation:

The WOZ value of your home has been set at € 200,000. You then multiply the WOZ value by the percentage for homeowners (0.1424%). The property tax is then: € 200,000 x 0.1424% = € 284.80.

Owner's share of property tax

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

  • a home;
  • a home under construction;
  • a non-residential property (for example, offices, shops and commercial premises);
  • a plot of land or water?

In that case, you will receive a property tax assessment for the owner's portion. To determine who the owner is, the municipality consults the Land Registry.

User portion of property tax

Are you on January 1 of the tax year:

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

In that case, you will receive a property tax assessment for the user's portion.

File an objection?

Do you object to the property tax assessment? Then you can file an objection.

Apply for remission of taxes?

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 municipal council adopted the regulation on the levying and collection of property taxes 2025 on November 7, 2024.