Property Tax

What is it?

If you own a movable residential or commercial property, you are required to pay movable property tax (rzb). Examples of movable residential or commercial properties include houseboats, mobile homes, or office space on a ship.

Are you renting a houseboat or a mobile home? If so, you do not have to pay property tax. The rules are different for commercial properties. In that case, you pay property and usage tax. So if you rent a commercial property, you do have to pay property tax.

The municipality sets the property tax on January 1. It does so based on the WOZ value of your residential or commercial property.

See also the WOZ assessment (Real Property Valuation Act). For real property such as a house or commercial building, see property tax (ozb).

The cost of the movable property tax (rzb) is the same as that of the real property tax (ozb).

The BSR handles the assessment and collection of movable property tax for the municipality of West Maas en Waal.