Appealing against the tax assessment

Do you disagree with the assessment? Then you can lodge an objection.

Terms and Conditions

You must lodge an objection within six weeks of the date of the assessment. 

If we have not received your objection within six weeks, it will be deemed inadmissible. This means that you cannot take our written response to court. However, we will always process your objection.

Do you disagree with the WOZ value of your home or commercial property? Then lodge an objection with your municipality. If the municipality reduces the WOZ value, we will adopt this new value.

How do I object to the assessment?

Online

You can only file an objection online if the tax assessment or bill is in your name. This means that it has been sent to you.

Lodge an objection

By letter

Would you prefer to submit your objection in writing, or do you not have a DigiD or eHerkenning? Please send your objection by letter to:

Hollands Noorderkwartier Water Board (HHNK)
Postbus
1700 AA Heerhugowaard

Always include the following in your letter (objection):

  • your name and address;
  • the date of your objection;
  • the subject number;
  • the claim number;
  • the reason(s) why you are objecting;
  • your signature.

Frequently asked questions

I only rent a room and share my bathroom and/or kitchen with others. Will I also receive a tax assessment?

You will only receive a tax assessment for that space if you rent independent living space. Living space is considered independent if you have your own facilities, such as a kitchen and a shower or bath and a toilet.

So, are you renting a room and sharing the facilities with other room occupants? In that case, the operator/landlord of the living space is liable for the sewage tax.

Do you believe your tax assessment is incorrect? If so, you can submit an objection via My HHNK.

Please also send a copy of the rental agreement!

We would like to receive the tax assessment in someone else's name. Is that possible?

Yes, you can submit a request for the next tax year. Whether we implement the name change depends on the following conditions:

  1. When it comes to user fees, the co-user must enrolled at the address on January 1 of the year.
  2. When it comes to owner levies, the co-owner must be registered as the owner in the Land Registry on January 1 of the year.
  3. Both the person who currently receives the tax assessment and the newly proposed taxpayer must sign the request.
  4. If there is a combined assessment (taxes for use and ownership on a single tax assessment notice), it cannot be split. The newly proposed taxpayer must be liable for all taxes listed on the tax assessment notice.
  5. The name change must not prevent the tax assessment from being collected.

Send your request, signed by you and your co-resident or co-owner, tobelastingen@hhnk.nl (you can scan your request or take a photo of it), or by mail to: 

Hollands Noorderkwartier Water Board
Tax Team
Postbus
1700 AA Heerhugowaard

I have closed my business. Will I receive a tax reduction?

Tax 1 ve

If your water consumption is less than 44 m³, you will receive a charge of 1 pollution unit (pu). This is the minimum charge for commercial premises, regardless of the duration of use. You are not eligible for a reduction.

Tax 3 ve

If, upon termination, your water consumption according to the final bill from the drinking water company is less than 44 m³, you can submit a request for a reduction in the assessment. You must submit your objection digitally or in writing. Please include a copy of the final bill!

Tax assessment exceeding 3 ve

If your water consumption exceeds 217 m³, you will receive a provisional or final assessment of 5 ve or more. If you have terminated your use, you can request a reduction based on the final bill from the drinking water company. You must submit your objection digitally or in writing. Please include a copy of the final bill!

Do I have to pay the tax assessment after submitting an objection?

If you submit your objection within six weeks of the date of the assessment,
, you will automatically receive a deferral of payment until we have made a decision. If you have set up direct debit, this will continue as normal.

I have a low income and no assets. Can I apply for remission?

If you are unable to pay your water board tax assessment, you can apply for a waiver. We will assess your request based on your income, expenses, and assets.

Apply for remission