Who will receive the water authority tax assessment?

Who receives the tax assessment depends, among other things, on whether the person in question is a user or owner of property.

You are a user of a property, but not the owner:

• Are you living on your own? Then you will receive the tax assessment.
• Are you living together with other people?⁠ Then not everyone will receive a tax assessment. Only the person residing at the address the longest will receive a tax assessment. Are there multiple residents who have the same registration date? Then the assessment will be sent to the person who is the oldest.

You are the owner and user of a property:

• Are you the sole owner and user? Then you will receive the tax assessment.
• Is there a co-owner but are you for more than 50% owner and are you the sole users of the property? Then you will receive the tax assessment.
• Is there a co-owner, are you both 50% owners and are you the sole users of the property? Then we will send the assessment to the person who is the oldest.

You are a property owner, but not a user:

• Are you the sole owner? Then you will receive a 'water system charge for land without buildings' assessment.
• Is there a co-owner but are you for more than 50% owner of the property? Then you will receive a 'water system charge for land without buildings' assessment.
• Is there a co-owner, are you both 50% owners of the property? Then we will send the 'water system charge for land without buildings' assessment to the person who is the oldest.

Is your situation not listed? Find out who will receive the tax assessment by consulting the designation of taxpayers decree(in Dutch). (You are leaving this website)

Also read:

• I am not the main resident. Why am I receiving the water authority assessment?
• How much water authority tax do I pay as a tenant?