The value decisions vastgoedbelasting (property tax) will be sent in June 2021 with the reference date 01-01-2021. The vastgoedbelasting assessments 2021 will be sent as of mid-January 2022.
Property tax is levied on owners of real estate such as a second home and business premises. The house inhabited by the owner as a principal residence is exempt from real estate tax. For other exemptions, please check our website.
The value decision for companies is sent at a later stage in the year.
The value decision states the economic value of the real estate. The value is determined based on recent sales. The value of business premises and special objects is determined by appraisers on the basis of a facade appraisal.
If you have any questions or would like more information, please contact the Belastingdienst at telephone number 715 – 8585 or check our website:
There are also leaflets on vastgoedbelasting (property tax) available in 3 languages. These are on the website under vastgoedbelasting/documenten.