Description:

The two principal taxes on residential property to be paid are the taxe foncière and taxe d’habitation.

The taxe foncière is always due from the owner,while the taxe d’habitation is due from the occupant, whether the owner or  tenant.

This is always based on the situation on January 1,although,if the property is sold during the year,the buyer and seller often agree to split up the tax.

This is much less common among tenants,however,it is possible to make a private arrangement.

Payment dates can vary between regions,the most common dates are October 15 for the taxe foncière and December 15 for the taxe d’habitation.

The bills are send out about two months in advance,and there are penalties,usually 10%,for late payments.You have the right to pay by monthly instalments.

Note: A part of the taxe d’habitation bill include the redevance audiovisuelle,a royalty tax to be paid by every household with a television,if you don’t have one(on jan 1^st),it is recommended to notify the local tax office (hotel des impôts).

The taxe foncière is calculated on the base of the valeur locative cadastrale,which means basicly the notional annual rental value if the property was let on the market,although it happens often that the valeur locative is significantly lower.

After various allowances,the net base is multiplied by tax rates,voted by the councils of the region,the department and commune,another 2,5 per cent is added for the state.

There are two different rates for developed and undeveloped land,bâti or non bâti.

The taxe d’habitation is based on the notional rental value of the property.

There might be some discounts,granted to families with children,disabled,aged or people with low income.

Note:Every property-owner must declare to the tax-authorities any changes,that might add value to the property within 90 days.

As a rule of thumb,changes that are subject to a building permit or declaration must be declared,and may be exempt from tax for two years.

The calculations are rather complicated and you can challenge the bill,if you think it is too high,reimbursements can be obtained if you can justify your claim,although this happens rarely.

Disclaimer:

Tax is a complex and ever changing matter.

Although every effort is made to offer the correct information,this summary should merely be seen as a general overview on property taxes.

Guide2Languedoc cannot be held responsible for the results of actions taken on the basis of information contained in this summary.

Readers are encouraged to seek professional advice before they take any decision.

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