Rates for residential and non-residential properties

Effective January 1, 2026, the Water Board Act has been amended. New rules apply to the calculation of rates for the water system levy and the road levy. These rules take effect starting with the 2026 tax year. The old rules apply to assessments for 2025 and earlier. 

What has changed? 

Effective with the 2026 tax year, there will be two different rates for the water system levy on property owners and the road levy on property owners: 

• Home
• Non-residential 

Until 2025, owners of residential and non-residential properties (mostly commercial buildings) paid the same rate. Because the value of residential properties has risen faster than that of non-residential properties in recent years, homeowners were paying increasingly higher rates. However, the water board’s services did not change for these groups. Therefore, starting January 1, 2026, separate rates will apply to both groups. This will result in a fairer distribution of costs.  

What is a residential property, and what is a non-residential property? 

We distinguish between residential properties and non-residential properties. Residential properties are real estate assets whose value is primarily (70% or more) attributable to land and structures used as dwellings or serving residential purposes (such as garages, garden sheds, etc.). Non-residential properties are real estate assets that do not meet the criteria for residential properties. 

Determining residential or non-residential property 

We do not determine ourselves whether a property is a residential or non-residential property. We follow the municipality’s classification in this regard. The municipality determines whether a property is residential or non-residential, and the water board is required to adopt this classification. If you disagree with the classification of your property as residential or non-residential, you may file an objection with the municipality. 

How is the rate determined? 

The water system tax for property owners and the road tax for property owners are based on a percentage of the property’s assessed value. The rates are set by the board. For the rates, please visit the page Rates.

The tax rate multiplied by the property's value determines the amount of the tax.  

More information 

For more information about the types of fees, please visit the pages on the water system tax and the road tax. If you have any further questions, please visit our contact page.