Who gets a tax assessment when?
In late January, we impose assessments on users of homes and businesses. Owners of homes or (business) premises will receive their assessment at the end of April. We use policy rules to determine to whom we impose the assessment.
Here's how it works
Housing users
As a user of a home, you will receive the assessment at the end of January, unless you are also an owner. Then we impose a combined assessment from the end of April.
Does your household consist of more than one person? If so, not everyone will receive an assessment from us. We only impose the assessment (users) on one person. To determine the resident taxpayer, we use the following policy rules:
- We first look at who has been registered at the address the longest. The one with the longest registration date will receive the assessment.
- If multiple residents have the same enrollment date, the assessment goes to the oldest person.
Users of business premises
As a user of business premises, you will receive a (preliminary) assessment at the end of January. See the Water Board Tax Business Space page.
Owners of residential and commercial properties
Do you own a home and/or (business) premises on January 1? If so, you will receive the assessment starting in late April.
To determine the taxable owner, we receive information from the Land Registry. If multiple owners are registered in the Land Registry, we impose the assessment on only one of the owners. You can then offset the assessment amount against each other. We have adopted the following policy rules to determine the taxable owner:
- We impose the assessment on the person with the largest share of ownership.
- In the case of equal shares of ownership, we impose the assessment on the oldest owner.