Why do you pay property tax?
As an owner or user of a home, commercial property, or other building you pay property tax (OZB). The municipality uses the revenue from property tax to fund services in your community, such as the maintenance of roads, green spaces, and public areas.
How much property tax do you pay?
The amount you pay varies by municipality and depends on the WOZ value and the type of property tax you pay. There are two types:
- Property tax for owners: You pay property tax if you own a home or other property.
- Property tax for users: You pay property tax if you use a non-residential property. For example, an office, store, or other commercial property.
Rates differ per municipality
Click on the municipality below to go to the page with the rates:
Frequently Asked Questions
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Do you pay property tax (OZB) if you owned the home or commercial property on January 1?
If you move after January 1, the tax assessment for that year remains in effect. For OZB, we base the assessment on the situation as of January 1. Were you the owner of your home at that time? If so, you’ll receive a tax assessment for the entire year. You can ask your notary to settle part of the tax with the buyer.