When someone dies, a sad period begins. As a surviving relative you have a lot to organise. This page tells you what you have to organise with GBLT and what you can expect from us.
Every year, GBLT sends residents in its catchment area tax assessments. After a death, the tax assessments are transferred to the name of the next of kin. You may receive mail about this from GBLT. We send this mail care of 'the heirs of' (Dutch: erven van).
You do not have to inform GBLT about the death
GBLT receives information about deaths from the municipality's Basic Registration of Persons. Therefore, there is no need to inform us about this.
What do I need to organise myself?
What you need to organise yourself and what GBLT will organise for you, depends on your situation. Click on the situation below to read more.
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We send mail to the address of the deceased. Does no one live at that address anymore? Then please let us know the address to which we can send the mail. You can organise this:
- By telephone, call 088-064 55 55.
- By sending a letter to GBLT, Postbus 1098, 8001 BB Zwolle.
Some tax assessments are adjusted by GBLT after death
GBLT reduces some taxes after death. This means that you have to pay less.
This applies to the following taxes:
- water purification charge;
- domestic waste tax;
- sewerage charge for owners in the municipality of Zwolle, only in case of the sale of the house;
- sewerage charge for users in the municipalities of Leusden, Dronten, Dalfsen, Bunschoten and Ommen.
You do not to pay these taxes for the remainder of the year. GBLT will inform you by letter. Is the tax assessment already paid in full? Then we will refund the excess amount paid. Is the tax assessment being paid in instalments by direct debit? Then the instalment amount will change. For more information please go to the page about payment in instalments by direct debit and death.
What tax assessments do not change after death?
Some taxes are not reduced after death.
This applies to the following taxes:
- water system charge for residents;
- water system charge built-on land, unbuilt land and nature area;
- real estate tax (OZB);
- sewerage charge for owners in the municipalities of Nijkerk and Dalfsen.
These tax assessments are paid for by the year by the person living at an address on January 1st. Therefore, we do not reduce these tax assessments. Not even if the property is sold.
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GBLT designates one specific person per address to pay taxes. If this person dies, we will change the name on the assessment notice. The person remaining at the address will automatically receive the tax assessment.
Does only one person continue to live at the address? Then GBLT will adjust the tax assessment.
If only one person continues to live at the address, GBLT will reduce the tax assessment for some taxes. This means that you have to pay less.
This applies to:
- water purification charge;
- domestic waste charge in the municipalities of Dronten and Bunschoten.
These tax assessments will be adjusted by GBLT to the rate for a single-person household. You therefore pay less for remainder of the year.
Do you want to pay the tax assessment in instalments by direct debit?
Did the deceased authorise GBLT for payment in instalments by direct debit? This authorisation does not apply to the tax assessments in the name of the person who continues to live at the address. This person must give GBLT consent himself. Even when payments were made from a joint account.
You can organise payment in instalments in two ways:
- digitally through 'Mijn Loket';
- by phone, call 088-064 55 55. We will send you a direct debit consent form.
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Some taxes are paid for by the year by the home owner on January 1st. If that person has died before GBLT sends the assessment, we will send this tax assessment to the heirs.
Would the surviving partner prefer to receive the mail in his/her own name? This can be changed at GBLT if you are named in the Land Registry as co-owner. You can organise this change in two ways:
- By telephone, call 088-064 55 55.
- By sending a letter to GBLT, Postbus 1098, 8001 BB Zwolle.
If the property has been sold, GBLT will be notified by the Land Registry. You do not have to do anything. for this. However, we would like to receive the address where we can send the mail for the heirs. You can tell inform us in two ways:
- By telephone, call 088-064 55 55.
- By sending a letter to GBLT, Postbus 1098, 8001 BB Zwolle.
Was the property sold after January 1st?Then you will still receive a tax assessment for prpperty tax (OZB) and water system charge built-on land. This tax assessment must still be paid in full. However, in most cases, the notary settles these taxes with the new owner.
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From the moment someone dies, GBLT sends its mail to the message box on MijnOverheid as well as to the postal address. You will then receive the mail both digitally and on paper.
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