OZB and the waste levy after a death

Municipal levies depend on who lives in the home and who owns it. The immovable-property tax (onroerendezaakbelasting, OZB) and the waste levy (afvalstoffenheffing) do not always run together. After a death the home can still stand in the name of the deceased while a partner continues to live there, or stand empty until the sale. Report the death to the municipality that imposes the levies and ask how they treat the assessment for this year and the next. Put the reply with the home in the file. An assessment that arrives after the death remains an item in the administration.

The municipality looks at its own reference date; ask for it. Do not assume that a date you know from another municipality applies here too. The letter from this municipality is the source for this address. A move, an admission to care or the home standing empty can change the levy, but only if this municipality applies it that way. Send the death certificate with it if they ask for it, and note the assessment number and the tax year. Do not ignore an assessment because the person no longer lives there; the decision says in whose name it stands.

Who pays the assessment follows from the decision and from the arrangement in the estate inventory. A partner who stays in the home can be the user while the ownership is still in the estate. Write that possibility down without closing it off legally. Ask the municipality in whose name the next assessment will come. Until the home has been transferred or allocated, the levy remains a recurring task. On a sale the notary's statement takes that question over, and then the task in this file can close. Until that transfer you keep every new assessment with the home.

An assessment that had already been imposed before the death belongs with the position on the date of death insofar as it was still open or had already been paid. An assessment that comes afterwards for a period after the death can belong with the costs of the winding-up or with the user. You leave the classification to the notary. You keep both decisions apart, with the year and the date of receipt. If you pay from the estate-inventory account, you book the payment. If the partner pays because they live there, you note that the estate inventory has not settled this bill, so that no one counts it again later.

The WOZ assessment is a source for the value of the home, not the sale price. The assessment for the immovable-property tax is an amount of levy; record those two documents apart. You object only if the executor or the owner wants that and within the period that stands on the decision. You read that period on the document itself; you do not invent it. Put a task with the date that stands on the decision. Keep the objection with the home if you actually file it, and otherwise the task remains a deliberate choice not to do so.

This is an administrative checklist, not legal advice. The notary, the bank or the body concerned decides what this file needs and in which order. Ervazo keeps the tasks, the letters and the recorded values. The program does not send the letters, does not pay any debts and does not file a return. For each step, note the date, the person and the document you have received. What is still missing stays an open task. A ticked line means only that the administration has been updated. Ask for the reference date instead of taking over a date from another municipality.