Road tax

Some of the municipalities in our area have transferred responsibility for roads outside built-up areas to us. We use the road tax revenue to pay for the maintenance and management of those roads.

Terms and Conditions

Do you live in one of the municipalities listed below? Or do you own a home, commercial property, or plot of land in one of these municipalities? If so, you are required to pay road tax.

  • Purmerend
  • Waterland
  • Landsmeer (until February 28, 2025)
  • Edam-Volendam (until 2024)
  • Wormerland (until June 30, 2024)

How it works

The road tax consists of four categories, namely:

Users

You pay road tax 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.

Building owners

You pay road 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.

Up to and including tax year 2025: road tax rate for owners of buildings 

The road tax for property owners will have a single rate for residential and non-residential properties until the 2025 tax year. This means that the amount of road tax payable by property owners will be the same regardless of whether the property is residential or non-residential.

From tax year 2026: Change in road tax rates for property owners

New rules will apply from January 1, 2026, following an amendment to the Water Boards Act. From the 2026 tax year onwards, there will be two different rates for road tax 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 charges in the area covered by the water board.

What is a dwelling and a non-dwelling?

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

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 road 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.

Unbuilt nature owners

You pay road 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 (road tax) varies per tax 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