Objecting to local taxes
Do you disagree with your assessment? For example, the WOZ value, Real Estate Tax (OZB), Sewerage Levy (RIO) or Waste Collection Levy (AFV), dog tax, parking tax, encroachment tax or (water) tourist tax or fees? You can easily file an objection online. You will need to do this within 6 weeks of the date on your assessment.
How to object?
WOZ value
First request a WOZ valuation report.
- Are you a private individual or self-employed? You can object via the Digital Tax Office. You will need DigiD.
- Are you an entrepreneur and not a self-employed person? You can file an objection via form Objection to local taxes. You need E-recognition.
Property tax, Sewerage and water management levy, Waste collection levy, Dog tax, Encroachment licence fee (vessels and pavement cafe)
Are you a private individual or self-employed? You can object via the Digital Tax Office. You will need DigiD.
Are you an entrepreneur and not a self-employed person? You can file an objection via form Objection to local taxes. You need E-recognition.
Parking fine, Encroachment licence fee, Interment fees, Tourist tax, Water tourist tax, Fees, Harbour dues, Ferry dues
You can file an objection via form Objection to local taxes. You cannot object to the amount of the charge.
Are you unwilling or unable to file an objection online?
You can file your objection by letter. Send your letter of objection to:
Gemeente Leeuwarden
Postbus 21000
8900 JA Leeuwarden
What must your letter of objection contain?
- Your name, address, telephone number and email address.
- The date you write the letter.
- The assessment number you disagree with.
- The reason for your objection.
- Your signature.
- If someone else files an objection on your behalf, you will need to send a written authorisation that you have signed.
- Supporting documents (if any), such as a copy of the rental agreement.
Objecting through no-cure no-pay companies is not free of charge
Many companies offer to object to the WOZ value ‘free of charge’. This is called ‘no-cure no-pay’.
Submitting an objection through a No-cure no-pay company is not really free.
If an objection is correct and a company has made an objection on your behalf, the local authority must pay a fee to that company. The no-cure-no-pay company in fact earns a lot of money from the local authority.
Ultimately, you also pay for that.
The local authority has to pay this fee for the no-cure-no-pay companies from somewhere. This forces us to raise tax rates.
Do you have to pay the assessment first or not?
Lodging an objection against the WOZ value?
You will still need to first pay the tax assessment. In certain cases, you may not need to pay part of it yet. This is called a payment deferral. You will only be granted this deferral for the part of the payment against which you are lodging an objection. This applies when you lodge an objection against:
- municipal levies (property tax, sewerage and water management levy, waste collection levy, dog tax, encroachment licence fee for vessels and pavement cafes);
- fees and the encroachment licence fee;
- tourist tax and water tourist tax;
- parking fine.
Has your objection been rejected?
In that case, you will still need to pay the part of the assessment regarding which you lodged an objection. You may also need to pay interest on overdue tax. If you would like to pay now after all, go to the correct page under the Taxes category. You can pay using iDEAL.
Has your objection been granted?
In that case, you will not need to pay any interest on overdue tax.
Is ‘notice of disposition’ stated on your tax assessment?
Wait until you receive a giro slip from the Central Judicial Collection Agency (CJIB). The payment slip will tell you how to file an objection. This is also stated on the fine itself.
When will you receive a decision on your objection?
No later than 31 December of the year in which you objected. Have you objected after 19 November? In that case, you will receive a decision within 6 weeks.
Quick to:
How to object?
WOZ value
First request a WOZ valuation report.
- Are you a private individual or self-employed? You can object via the Digital Tax Office. You will need DigiD.
- Are you an entrepreneur and not a self-employed person? You can file an objection via form Objection to local taxes. You need E-recognition.
Property tax, Sewerage and water management levy, Waste collection levy, Dog tax, Encroachment licence fee (vessels and pavement cafe)
Are you a private individual or self-employed? You can object via the Digital Tax Office. You will need DigiD.
Are you an entrepreneur and not a self-employed person? You can file an objection via form Objection to local taxes. You need E-recognition.
Parking fine, Encroachment licence fee, Interment fees, Tourist tax, Water tourist tax, Fees, Harbour dues, Ferry dues
You can file an objection via form Objection to local taxes. You cannot object to the amount of the charge.
Are you unwilling or unable to file an objection online?
You can file your objection by letter. Send your letter of objection to:
Gemeente Leeuwarden
Postbus 21000
8900 JA Leeuwarden
What must your letter of objection contain?
- Your name, address, telephone number and email address.
- The date you write the letter.
- The assessment number you disagree with.
- The reason for your objection.
- Your signature.
- If someone else files an objection on your behalf, you will need to send a written authorisation that you have signed.
- Supporting documents (if any), such as a copy of the rental agreement.
Objecting through no-cure no-pay companies is not free of charge
Many companies offer to object to the WOZ value ‘free of charge’. This is called ‘no-cure no-pay’.
Submitting an objection through a No-cure no-pay company is not really free.
If an objection is correct and a company has made an objection on your behalf, the local authority must pay a fee to that company. The no-cure-no-pay company in fact earns a lot of money from the local authority.
Ultimately, you also pay for that.
The local authority has to pay this fee for the no-cure-no-pay companies from somewhere. This forces us to raise tax rates.
Do you have to pay the assessment first or not?
Lodging an objection against the WOZ value?
You will still need to first pay the tax assessment. In certain cases, you may not need to pay part of it yet. This is called a payment deferral. You will only be granted this deferral for the part of the payment against which you are lodging an objection. This applies when you lodge an objection against:
- municipal levies (property tax, sewerage and water management levy, waste collection levy, dog tax, encroachment licence fee for vessels and pavement cafes);
- fees and the encroachment licence fee;
- tourist tax and water tourist tax;
- parking fine.
Has your objection been rejected?
In that case, you will still need to pay the part of the assessment regarding which you lodged an objection. You may also need to pay interest on overdue tax. If you would like to pay now after all, go to the correct page under the Taxes category. You can pay using iDEAL.
Has your objection been granted?
In that case, you will not need to pay any interest on overdue tax.
Is ‘notice of disposition’ stated on your tax assessment?
Wait until you receive a giro slip from the Central Judicial Collection Agency (CJIB). The payment slip will tell you how to file an objection. This is also stated on the fine itself.
When will you receive a decision on your objection?
No later than 31 December of the year in which you objected. Have you objected after 19 November? In that case, you will receive a decision within 6 weeks.