In the coming period, Belastingdienst Caribisch Nederland will carry out property
valuations on Bonaire, St. Eustatius and Saba. This is for the purpose of levying
property tax for the period from 1 January 2026 through 31 December 2030. For
the levying of property tax, the value of immovable property is reassessed every
five years. The reference date for this valuation period is 1 January 2026.
The valuations will be conducted by independent, certified appraisers appointed by
Belastingdienst Caribisch Nederland. They will determine the value of, among other
things, commercial buildings, hotels, educational and healthcare institutions,
utilities, and similar properties. The valuations are based on visual observation from
public roads, supplemented with data from the land registry, building information,
and other public sources.
Belastingdienst Caribisch Nederland would like to highlight the following:
- All collected data will be treated with strict confidentiality;
- The appraisers will carry valid identification;
- The work will be carried out without prior notice or contact with property owners
or users; - No access will be requested to homes, buildings or premises.
These activities are part of the regular valuation process that Belastingdienst
Caribisch Nederland carries out to ensure fair and transparent taxation. The
valuation is solely for the purpose of determining property value for tax purposes. It
is explicitly not related to enforcement or compliance checks.