Water system levy

We use the water system levy to pay for the costs of dikes, dunes, pumping stations, and locks, among other things. Water quality is also included in this.

Thanks to the water system, we can live, work, and enjoy recreational activities in Hollands Noorderkwartier, which lies almost entirely below sea level. The dikes, dunes, and locks keep the water out; we drain (rain)water via a system of pumping stations, ditches, and canals.  

How it works

The water system levy consists of four categories, namely:

Users

You pay water system tax as a user if you are a resident of a dwelling on January 1. This tax is the same for every dwelling. The amount of the tax does not depend on how many residents a house has or what the value of the house is.

Would you like to know more about the water system levy for users who are moving house or in the event of death? Please refer to the Moving Housepage or the Death page.

Building owners

You pay water system tax if you own a home or commercial property in our area on January 1. We calculate the tax by multiplying the WOZ value by the rate.

If the property outside the dykes , you pay 25% of the rate. 

Up to and including tax year 2025: water system levy rate for property owners 

The water system levy for owners of built properties will have a single rate for residential and non-residential properties until the 2025 tax year. This means that the amount of the water system levy for owners of built properties does not depend on whether the property is residential or non-residential.

From tax year 2026: Change in rates for water system levy for property owners

New rules will apply from January 1, 2026, following amendments to the Water Authorities Act. From the 2026 tax year onwards, there will be two different rates for the water system levy for property owners: one rate for residential properties and one rate for non-residential properties (such as shops, offices, and commercial premises). The difference between the rates corresponds to the difference in value development between residential and non-residential properties. The new rules are intended to ensure an even and fair development of costs in the area covered by the water board.

What is a dwelling and a non-dwelling?

The water system levy for owners distinguishes between residential and non-residential properties. Residential properties are immovable properties whose value is mainly (70% or more) attributable to land and buildings that serve as dwellings or that are used for residential purposes (such as garages, garden sheds, etc.). Non-residential properties are immovable properties that do not meet the conditions for a residential property.

Determining residential or non-residential property

The water board does not determine whether a property is a residential or non-residential property. We follow the municipality's decision in this regard. The municipality determines whether a property is residential or non-residential, and the water board is obliged to adopt this information. If you disagree with the classification of your property as residential or non-residential, you can lodge an objection with the municipality.

Unbuilt owners

You pay water system tax if you own undeveloped land on January 1. The size of the undeveloped land determines the amount of the tax assessment. We receive the information about the size from the Land Registry.

If the undeveloped land is located outside the dykes , you pay 25% of the rate. 

Unbuilt nature owners

You pay water system tax if you own a nature reserve on January 1. The size of the undeveloped land determines the amount of the tax. We receive the information about the size from the Land Registry.

Rates

The rate (water system levy) varies per levy year. You can find the rates on the Rates page. 

Downloads

Frequently asked questions

When can I expect to receive my water board tax assessment?

At the end of January, we issue tax assessments to residential property users. We send tax assessments to owners of residential or commercial properties at the end of April or the end of May.

Will you become liable for tax during the course of the year? If so, you will receive your tax assessment as soon as possible. We are dependent on your municipality and the Land Registry for the imposition of the tax assessment. We can only impose the tax assessment once we have processed the necessary data. It may therefore take some time before you receive your tax assessment.

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