Taxe foncière

Property Taxes

The month of October sees the final payment date for the taxe foncière property tax on October 15, or October 20 if you paying by internet.

Taxe foncière and taxe d’habitation are the two residential taxes which pay for the bulk of your local services and if you are resident in a building on January 1, you are liable for the whole year’s tax, even if you move out the next day.

Taxe foncière is paid by the owner or beneficial occupant of a site.  The tax you pay depends whether your land has buildings, which means there can be two parts to the bill: taxe foncière sur les propriétés bàties (land with buildings) and taxe foncière sur les propriétés non-bàties (no buildings).

Although the tax taxe foncière is a tax on property this is quite widely framed: it includes permanently moored boats, for example as well as offices and industrial property such as sheds and workshops.  Most caravans and mobile homes are exempt as are many rural buildings are used for agricultural purposes.

New-build homes or renovated properties which are used as a home are exempt for two years.  Allowances are only available for your main residence but you can get total exemption from the taxe foncière if you meet all of a group of conditions relating to age, disability benefit, specified income thresholds and the makeup of your fiscal household.

However, you need to contact your local tax office for information as only they can give you an official and definitive answer.  Some properties can qualify for a reduction if, for example, a rented house becomes vacant against your will and the situation lasts more than three months.

Your taxe foncière bill states the deadline for payment (and any extension if the demand is late).  It also gives the option of paying over 10 months, in one instalment or on the internet.

The other property tax is Taxe d’habitation which is paid by those who live in a building as owner, tenant, or on a free basis.  The final payment date is November 16 or (November 21 if paying over the internet.)

It is calculated upon the nominal rental value of your property and includes factors such as its situation, construction, area, and comfort.  You can check this at the Centre des Impots Fonciers by consulting the cadastraux land registers and asking for the relevant fiche de calcul.  The nominal value will probably not match what a real-life tenant would pay but if you think it is too high you can challenge it.

You can also pay in instalments over 10 months and payments are taken on the 15^th of the day each month.  If you want to start in January you must subscribe to a payment plan at your local Trésorie by December 15.