Residential properties, business premises and other buildings are also called 'immovable property'. Do you own property in the municipality of Ommen? If so, GBLT may send you a tax assessment for property tax. The Dutch acronym for immovable property tax is OZB.
When will you receive a tax assessment OZB?
The OZB consists of two parts: the owner share and the user share.
You will receive a tax assessment OZB if you:
- own a residential property or a residential property under construction;
- own a non-residential property (like a commercial building, garage or power pylon);
- make use of a commercial building (or an independent part of a commercial building).
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How much OZB do you have to pay?
The amount of OZB depends on two things:
- your situation: are you merely a user or also the owner of the property?
- the WOZ value of the immovable property
The OZB is a percentage of the WOZ value. There are 3 percentages:
- for owners of residential properties;
- for owners of business premises;
- for users of business premises (or an independent part thereof).
The municipality sets the OZB percentages each year. These can be found on the rates page.
GBLT determines the WOZ value each year. The amount of OZB is: the percentage times the WOZ value.
The assessment report states how we determined the WOZ value. You can find this assessment report in 'Mijn Loket'. The WOZ value itself can also be found on your assessment notice.
Combined living and working property
Do you own a property where living and working are combined? Like a farmhouse? Then please visit our page to find out whether we consider your property to be a residential or commercial property.
We base the tax assessment on the situation on January 1st.
You will receive a tax assessment for the entire year. Do you sell the 'immovable property' after the 1st of January? Then you still need to pay the tax assessment in full. However, in most cases, the notary will settle the overpaid tax with the new owner.
Is remission possible?
Remission is not possible for property taxes. It is however possible to pay in instalments.
Read more about paying in instalments.