Who receives a tax assessment and when?
At the end of January, we issue tax assessments to residential and business users. We send the assessments to owners of residential or commercial properties at the end of April. We use policy rules to determine to whom we issue the assessment.
How it works
Residential users
As a user of a home, you will receive the tax assessment at the end of January, unless you are also the owner. In that case, we will issue you a combined tax assessment at the end of April.
Does your household consist of several people? In that case, not everyone will receive a tax assessment from us. We only impose the tax assessment (users) on one person. We use the following policy rules to determine the taxpayer resident:
- We first look at who has been enrolled at the address for the longest time. The person with the longest enrollment date will receive the tax assessment.
- If several residents have the same registration date, the tax assessment will be sent to the oldest person.
Users of commercial premises
As a user of commercial premises, you will receive a (provisional) assessment at the end of January. See the page Water board tax for commercial premises.
Owners of residential and commercial properties
Are you the owner of a residential and/or commercial property on January 1? If so, you will receive your tax assessment at the end of April.
We receive information from the Land Registry to determine the owner liable for tax. If multiple owners are registered in the Land Registry, we will only impose the tax on one of the owners. You can then settle the tax amount between yourselves. We have established the following policy rules to determine the owner liable for tax:
- We impose the tax on the person with the largest share in the ownership rights.
- In the event of equal shares in ownership rights, we will impose the tax on the oldest owner.