Water board taxes imposed on households include pollution tax, resident tax and tax for property owners. The pollution tax is used for waste water treatment; the other two are used for protection against high tides and for water level management.
The average of water board taxes in the Netherlands is the arithmetic (unweighted) average of taxes imposed by each water board district. The calculations are based upon water board tax rates. The tax depends on the WOZ value of the dwelling. The calculations are based on a fixed WOZ value of 220,000 euros.