Water board taxes are higher for house owners than for tenants and the gap between these two types of occupants has widened in 2013. Water board taxes are on average 319 euros for home-owning multi-person households, i.e. 35 percent more than for multi-person households living in rental homes. Single owner-occupants pay 65 percent more than single tenants.
Average water board taxes per household
Tax for property owners makes the difference
Water boards taxes for a multi-person household who owns a house worth 220 thousand euros averaged 319 euros in 2013 (pollution tax 165 euros plus tax for property owners 82 euros plus 72 euros resident tax). Water board taxes for multi-person households living in rental homes averaged 237 euros. The difference is due to the tax for property owners, which is imposed exclusively on owner-occupants.
The tax for property owners is raised by an average of 7.6 percent in 2013, the resident tax is raised by 4.7 percent and the pollution tax by 2 percent. As a result, the gap between owner-occupants and tenants has widened.
Low WOZ value, higher rate
The tax rate for property owners is based upon a percentage of the value of the property according to the Property Assessment Act (WOZ). In areas where the WOZ value is relatively high, the tax rate for property owners is generally lower than in areas where the average WOZ value is low. The water board district of Amstel, Gooi en Vecht, for example, has the lowest rate and the rates in the water board districts of Hollands Noorderkwartier, Wetterskip Fryslân and Scheldestromen are among the highest. Nearly all water board tax rates have been raised in 2013.
Tax rates property owners per water board district
Water board district De Dommel charges lowest rate
With 210 euros, the lowest rates for home-owning multi-person households are imposed in the water board district of De Dommel. With 434 euros, residents living in the water board district of Delfland pay more than twice as much. This is mainly due to the relatively high pollution tax and resident tax rates.
Water board taxes home-owning multi-person households average 220 thousand euros
Arlen Hoebergen and Wim den Dulk