Taxe d'habitation with long-term tenants

[Fumanzoku]

I confess this one has me confused. What I've heard is this:

This tax is paid by the tenants, whereas taxe fonciere is paid by the owner.

The taxe is imposed only if the house is habitable on January 1st.

So if you have tenants, who stay at your house for the six summer months, are they liable for six months TH, and if so  how do you bill them - show them last years form. Or do you tell them to contact the Tresor or vice-versa?

Or are they not liable as they weren't in residence on January 1st?

If they are resident for the six winter months, how are the above questions answered?

In my case the place may well be uninhabitable, ie electric and water cut off as of Jan 1st next year, but may be occupied from March, or if nobody takes it, even just occupied for two months in the summer. In this case what do  you do, send proof that it wasn't inhabitable on Jan 1st? And therefore pay not taxe for that year?

[Anyone for Cricket?]

Hi

As I understand it habitable is just that, has a roof, walls etc, i.e. could be lived in, you can't just switch off the electrics.  I had to prove an appartment wasn't habitable and they were looking at when the gas supply was connected, electric meter installed etc..  I did get that year credited but subsequent years had to be paid for the full year, if you are doing short terms lets I think it would be difficult to charge the tenant, if you do you will have to send a copy of the bill you paid and then produse a bill from you  for the part that you want them to pay.  If it's a longterm let (by longterm I mean 1 year plus), they pay and it's straightforward as they recieve the bill.

In short if it is habitable you will pay for the full year regardless of whether anyone lives in it or not.  If no one is registering it as there main residence you will get the bill.

That's my take on it but I could be wrong...

 

[Cassis]

From what I've read on the forum JPE is right. 

For short term lets (like 6 months) it is probably easiest for you to pay it and recoup in the rent you charge your tenants.  Only snag may be if you or they get an exoneration on the basis of low income or similar.

But maybe that is too practical an approach and contravenes a regulation! [:P]

[cooperlola]

I actually acted as translator last week when two groups of freinds of mine signed a long-term lease agreement at the notaire  - one couple is renting a house from the other.  It was certainly true in that case as the lease was for more than six months, that the tennants pay the tax d'hab.  However, I believe that you are OK to use Cassis's method if the lease is shorter than that.  Exactly 6 months? Dunno.  Sunday Driver probably does.

[Fumanzoku]

Agree that the easiest thing to do, if it's six months is just pay it yourself and add it to the monthly rent. There are two problems though:

1) If, as was the case, the tenants say they are going to stay for 'years'! And then  in fact only stay for the choicest summer months (grrrr), what do you do? In this case you are expecting them to pay it so you would tempted to offer a more competitive rental rate. Perhaps one should notify the Tresor or whoever immediately the contract is signed, and leave it to them.

2) Strictly speaking, the rate will differ, in my case it was for one adult and one child, but the tenants were the now notorious combination of two adults, three children, a dog and two cats, so the rate would be higher n'est pas?

[Anyone for Cricket?]

Hmm, not sure how it works out if the number of tenants changes I guess it must be based on who lived there on the 1st Jan, in our case we have never informed the tresor, the agency we use must do it as we do get the fonciere bill but not the habitation and we have had changes of tenant within a year.

[cooperlola]

If the tennants sign an agreement which specifies that they are going to stay for "years" - either 6 or 12, depending on whether they are renting from an individual or a business, then the tennant is liable to pay the tax d'hab, and you the fonciere.  According to our notaire here, there was no choice in the matter.  As with so many things, it may be as well to consult your own notaire to clarify your position.  He/she presumably will draw up the contract anyway (and btw, in the case above, the tennants and owners paid 50% each of the costs of drawing up this contract.)

My interpreting service was free!

[Cjlaws]

Taxe d'Habitation is payable by whoever is the occupier on 1st January in the relevant year, whether it be the owner or a tenant. It is not payable if the property is empty and unfurnished on that date.

The rate itself doen't differ, but there is relief available for those who are liable to Taxe d'Habitation and have low incomes or are over a certain age etc.

Taxe foncière is payable by the owner of the property.

I hope that's helpful, Fumanzoku.

[Anyone for Cricket?]

I understood that the law was unfurnished too but have to say the hoops I had to go through to get mine creidted for one year would suggest it's not easy to convince them to give you credit just because there is no furniture, my appartments never have any furniture in unless they are rented but that was not enough for the perfecture in my neck of the woods, he is a bit of a little hitler though, I would love to tell him he's a glorified lollypop lady as that's his other role in the town!