De belastingaanslag noemt de gemeentebelasting.

Noemen is the infinitive, meaning to mention / to name / to call.

In the sentence, the subject is de belastingaanslag, which is singular, so Dutch uses the third-person singular form of the verb:

• ik noem = I mention
• jij noemt = you mention
• hij/zij/het noemt = he/she/it mentions
• de belastingaanslag noemt = the tax assessment mentions

So noemt is the correct finite verb form here.

In a normal Dutch main clause, the usual order is:

subject + verb + object

So in:

De belastingaanslag noemt de gemeentebelasting.

the most natural reading is:

• De belastingaanslag = subject
• noemt = verb
• de gemeentebelasting = object

English speakers often ask this because both noun phrases begin with de, so there is no visible case ending to help you. In Dutch, word order usually tells you the role.

Dutch has two definite articles:

• de
• het

Both belastingaanslag and gemeentebelasting are de-words, so they take de:

• de belastingaanslag
• de gemeentebelasting

There is no special reason here beyond the fact that these nouns happen to belong to the de group. As in English, both mean the, but Dutch nouns must be learned with their article.

Dutch very often forms compound nouns by writing the parts together as a single word.

So:

• belasting = tax
• aanslag = assessment / levy / bill
  → belastingaanslag

and:

• gemeente = municipality / local authority
• belasting = tax
  → gemeentebelasting

This is very normal in Dutch. Where English often uses several separate words, Dutch frequently combines them into one longer noun.

It is a compound noun made from:

• belasting = tax
• aanslag = assessment, levy, or official tax bill

Together, belastingaanslag refers to a tax assessment or tax bill. In compounds like this, the last part is usually the main noun, and the earlier part modifies it.

So this is basically an aanslag related to belasting.

This is also a compound noun:

• gemeente = municipality, local authority
• belasting = tax

Together, gemeentebelasting means municipal tax or local tax.

Again, the last element is the core noun:

• it is a kind of belasting
• specifically one connected with the gemeente

Yes, in this simple main clause it is very similar to English:

• De belastingaanslag = subject
• noemt = verb
• de gemeentebelasting = object

So the pattern is:

Subject + Verb + Object

That is one reason this sentence feels fairly straightforward to English speakers.

Yes. Noemen can have several related meanings depending on context, such as:

• to mention
• to name
• to call

So noemt can sometimes be translated in different ways. The exact English wording depends on the context, even though the Dutch verb stays the same.

Often you can predict the article of a compound noun from its last element.

For example:

• belasting is a de-word
• so gemeentebelasting is also a de-word

And:

• aanslag is a de-word
• so belastingaanslag is also a de-word

This is a very useful rule in Dutch compounds: the final noun usually determines the grammatical gender and article.

A helpful way is to break them into parts:

• belastingaanslag → be-LAS-ting-aan-slag
• gemeentebelasting → ge-MEEN-te-be-LAS-ting

You do not pronounce them as random long strings; you pronounce them as compounds built from smaller pieces. That makes them much easier to read and say.

Grammatically, yes. It is a correct Dutch sentence structure.

However, depending on the exact context, noemt may sound a little formal or specific, because documents more often vermelden something than noemen it. But as a learning example, the sentence is very useful because it clearly shows:

• article + noun
• a singular verb form
• normal Dutch word order
• compound nouns

So even if the phrasing feels somewhat formal, it is still a good sentence for studying Dutch grammar.