Do property owners pay the 5% Dubai housing fee?

The Dubai Municipality housing fee is 5% of a property's annual rental value, billed monthly through the DEWA account. Tenants clearly pay it on their rent. For owner-occupiers the practice is inconsistent: many report not being charged, though the municipality can assess a notional rental value (verify for your specific property). A landlord who rents out does not pay it, the tenant does.