Question 1

What is OZB used for?

Accepted Answer

Revenue from property tax (OZB) goes into your municipality's general fund. It pays for roads, bridges, public parks, sports facilities, libraries, and school maintenance. For most municipalities, OZB is the single largest source of own revenue.

Question 2

Where does sewer tax go?

Accepted Answer

Sewer tax funds the maintenance and replacement of the sewer system, rainwater drainage, and wastewater treatment. Municipalities also use it for climate adaptation measures like water storage and preventing flooding during heavy rainfall.

Question 3

What does waste collection tax pay for?

Accepted Answer

Waste collection fees cover the cost of collecting, separating, and processing household waste. This includes garbage trucks, recycling centers, plastic/paper/glass recycling, and residual waste processing. Municipalities with better source separation sometimes have lower rates.

Question 4

How is the WOZ value determined and can I object?

Accepted Answer

The municipality sets the WOZ value annually based on comparable property sales around the reference date (January 1 of the previous year). You typically receive your WOZ assessment in February or March. Within six weeks of receiving it, you can file a free objection with your municipality if you believe the value is too high.

Question 5

Why do tax rates differ so much between municipalities?

Accepted Answer

Each municipality sets its own rates based on its budget. Municipalities with more facilities, higher maintenance costs (e.g. many bridges or dykes), or fewer residents per square kilometer often have higher rates. Political choices also play a role: some municipalities deliberately keep OZB low and cut spending elsewhere.

Municipal Taxes Emmen 2026

Breakdown

Frequently asked questions

This is just one part of the cost of owning a home