Buying or selling a home involves a lot of things, it also raises questions. In this column ‘Ask Bob’, real estate expert/broker Bob Bartikoski of RE/MAX Paradise Homes Bonaire answers a real estate question from a reader. This time:
Question: I’ve never gotten a property tax bill, do I need to do something, or do I just wait until they send me a bill?
That’s a great question. The tax office recently issued a rule that if you don’t get a property tax bill it’s your responsibility to notify the tax office (Belastingdienst Caribisch Nederland) that you didn’t receive a tax bill.
When do you have to report?
The property tax reporting obligation has been introduced for three situations:
- For those who at any time (from 1 January 2024) obtain the enjoyment of an immovable property by virtue of ownership, possession or another limited right. Example: you purchased a home or business premises from January 1, 2024. You must make this notification within four months after acquiring enjoyment of the immovable property.
- For those who at any time have the enjoyment of an immovable property by virtue of ownership, possession or any other real right and in respect of which changes have occurred (as of January 1, 2024) to that immovable property through construction, renovation, improvement, demolition or destruction . For example, you have had a renovation done or a swimming pool built (increase in value). Or the building has been partly demolished (depreciation). You must make this notification within four months after a change to the immovable property has occurred.
- For those who (from 1 January 2024) have the enjoyment by virtue of ownership, possession or limited right at the start of a calendar year and have not received a real estate tax assessment within one year after the end of that calendar year. You must make this notification within four months after the end of the calendar year in which you had to receive a property tax assessment.
Here are the links to the form you have to fill out to report yourself to the tax office:
The form if you purchased property
https://www.belastingdienst-cn.nl/onderwerpen/vastgoedbelasting/melden-vastgoedmutatie/aankoop-vastgoed
The form if you made changes to the property
https://www.belastingdienst-cn.nl/onderwerpen/vastgoedbelasting/melden-vastgoedmutatie/wijziging-aan-uw-vastgoed
The form if you never received a property tax invoice
https://www.belastingdienst-cn.nl/onderwerpen/vastgoedbelasting/melden-vastgoedmutatie/geen-aanslag-vastgoedbelasting-ontvangen
Please email me directly if you need more information on a specific property at info@bonairehomes.com. Bonaire: +599-717-7362. Call for free from the US: 1-866-611-7362. See all our listings here.