Road tax

Some of the municipalities in our area have transferred Health for roads outside the built-up area to us. From the road tax, we pay for the maintenance and management of those roads.

Requirements

Do you live in one of the municipalities listed below? Or do you own a home, (business) premises or a piece of land in these municipalities? Then you pay road tax.

Municipalities

LandsmeerWormerland (through June 30, 2024)Medemblik (through 2022)
PurmerendDchterland (through 2022)Opmeer (through 2022)
WaterlandEnkhuizen (through 2022)Stede Broec (through 2022)
Edam-Volendam (through 2024)Koggenland (through 2022) 

Here's how it works

The road charge consists of four categories, namely:

Users

You pay road tax users if you are a resident of a residential property on January 1. This levy is the same for every housing unit. For the amount of the assessment, it does not matter how many residents a house has and what the value of the house is.

Built owners

You pay road tax built if you own a home or (business) property in our area on January 1. We calculate the levy by multiplying the WOZ value by the rate.

Unowned owners

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

Unbuilt nature owners

You pay road tax if you are the owner of a natural area on January 1.The area of undeveloped land determines the amount of the assessment. We receive the information about the surface area from the Land Registry.

Rates

Road tax rates vary by levy year. Below is a summary of the last four years.

Road tax users

2025€51.69 per household
2024€38.50 per household
2023€37.38 per household
2022€39.58 per household

Road tax built owners

20250.01342% of the WOZ value of the built property
20240.00787% of the WOZ value of the built property
20230.00791% of the WOZ value of the built property
20220.01009% of the WOZ value of the built property

Road tax unbuilt-up owners

2025€43.98 per hectare
2024€40.12 per hectare
2023€39.90 per hectare
2022€30.83 per hectare

Road tax unbuilt-up nature owners

2025€3.19 per hectare
2024€1.72 per hectare
2023€1.75 per hectare
2022€2.37 per hectare

Downloads

Frequently Asked Questions

When can I expect the water tax assessment?

At the end of January, we impose assessments on residential users. Owners of homes or (business) premises will receive the assessment at the end of April or at the end of May.

Do you become a taxpayer during the year? Then you will receive the assessment as soon as possible. To impose the assessment, we depend on your municipality and the Land Registry. Only when we have processed the necessary data can we impose the assessment. It can therefore sometimes take a while before you receive the assessment.

We want to receive the assessment in someone else's name, is that possible?

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

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

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

Hoogheemraadschap Hollands Noorderkwartier
Team Heffing
Postbus 29
1700 AA Heerhugowaard