From the general board meeting of May 28
Share categories of taxpayers redefined
As of January 1, 2026, a new tax system will apply to water authorities. Under the current system, a rate was determined based on the economic value of taxpayers' movable and immovable property. The new system focuses on the benefit principle: what interest do the various taxpayers have in the work of the water authority?
This means that for certain categories of taxpayers, it can be determined whether they benefit more or less from the work of the water board. And therefore pay more or less. The outcome of research into how Noorderzijlvest intends to apply this new legislation leads to the conclusion that, within legal limits, there will be a few differences in the allocation of costs for the work of the water board for the task of 'water system'. With the new cost allocation, we are repairing the mechanism whereby, due to ever-increasing WOZ values, property owners are paying proportionally more tax, while the share for the undeveloped category is declining in line with that trend.
The water board has a number of different categories of taxpayers: residents, undeveloped (mostly owners of agricultural plots), developed (property owners), and owners of nature reserves. They each pay a portion of the total tax revenue.
From 2026, residents will pay 28% of that share (previously 30%). Property owners will pay a share of 54.45% (previously 56.6%). Owners of nature reserves will continue to pay 0.25%. The share for the undeveloped category is 17.3% (previously 13.1%).
On Wednesday, May 28, the general board decided to approve this new cost allocation. A decision on the complete cost allocation, including the tax base for the 'purification' task, will be taken by the general board on July 9. The new cost allocation will apply for at least two years, starting on January 1, 2026.
Credit for optimizing water storage in De Onlanden
The general board has made €15 million in credit available for optimizing water storage at De Onlanden. This is one of the measures in the Dry Feet 2050 project, through which the provinces of Groningen and Drenthe and the Noorderzijlvest Water Authority aim to combat flooding. The optimization means that an additional 5 million m³ of water can be stored in the event of extreme rainfall, which helps combat climate change.
The draft project decision for additional water storage in De Onlanden was available for inspection from December 19, 2024, to January 30, 2025. The Provincial Executive of Drenthe is expected to make a final decision before the summer. Implementation will then commence. In anticipation of this, the general board of the water authority has made €15 million in credit available, of which €10 million had already been reserved. The additional €5 million is for supplementary measures such as adjusting the pumping capacity of pumping stations, protecting buildings, and raising dikes, paths, and roads.
Grant application
Furthermore, the Noorderzijlvest Water Authority has applied for an EU CAP subsidy of €1,500,293 for De Onlanden. The application is currently being assessed by the Northern Netherlands Partnership. According to the Dutch National Strategic Plan, European subsidies must be supplemented with national and regional funds. The water authorities and the province of Drenthe have made agreements on this in an administrative agreement. As compensation, Noorderzijlvest will spend €204,600 on water management projects (DAW, Delta Plan for Agricultural Water Management) in De Onlanden and the Kop van Drenthe. The province of Drenthe will contribute the same amount to Agricultural Nature and Landscape Management in this area. Farmers will then receive subsidies for field margins, which will help improve water quality.
The general board of the water authority has reserved €204,600 for DAW, if the EU subsidy is granted.