Is Tax d'habitation actually due this year?

[P3]

This is really only of acaedemic interest to us but.....

We completed on our French house on the 26th January this year. The previous owners had never paid this tax during their ownership - even though it was furnished and used as a maison secondaire.

I had been led to believe that if a house was not calssified as paying tax d'hab on the 1st Jan then there was none to pay that year.

However, just had the bill arrive for the collosal sum of 260 euros [:-))] plus 116 for the TV.

Thanks

Paul

 

[Ron Avery]

It can take a couple of years for the records to update and taxe d'hab to be payable (we paid nothing for two years despite asking about it, as the previous owner was exempt due to his age) then the bills started arriving.... so it Looks like through the house sale the details have been updated and you now have a bill.  I think its "habitable" rather than "occupied" that determines whether the tax is payable, otherwise 99% of the French would go out for the day and holiday homes would never pay this tax unless there on Jan 1.  You could calculate 26/365 of the tax and send a bill to the previous owners....[:D].

[shawny]

Taxe hab is not due by  you but to the owner of the property on the 1st January.

The previous owners must have been on the fiddle (can't see how though)  because a second home normally generates the full cost of this tax.

It takes a house to be in a pretty poor inhabitable state for a second home (or any home for that matter) to be classified as non habitable.

[BJSLIV]

In this case you have no liability to pay the tax as you did not own it on the key date of 1/1/2007. Unlike the tax fonciere the tax d'hab is not apportioned between owners/occupiers.

The person holding the property on the 1st pays the lot.

If the property had been yours on the 1st and it was totally unfurnished, and you were able to prove it, then once again there would have been no liability to pay.

 

 

[Tony F Dordogne]

We completed around about the same date as you but in 2005.  The tax d'habitation was included in the sale proce of the house - the previous owners paid for the year and we paid them for the proportion of the year that we owned the house, all this is usually dealt with by the Notaire. 

[shawny]

Tony, you had no legal reasons for doing that, it must be something you agreed upon but I can't think why though.

[Tony F Dordogne]

We agreed because we would be living in the house and the vendor wouldn't - it's called doing the right thing I think.

[shawny]

I am sorry but that is bringing foreign thoughts in to France.You try to make it sound as though that would be the normal thing to do and you should feel guilty of not having done the right thing  if you do not do it as you did, which sorry, it most certainly is not.

Here people  would not think twice about not doing what you did, they will be moving to another place that will also mean the person on the 1st January will be paying for the place they move in to. Taxe Habitation is seen as quite different to Taxe Foncière. Habitatation has a house's income in it's final outcome and yours may be less, or more, than the sellers. As everyone knows I'm sure, Foncière is normally added as Pro Rata on the Acte and it is common for that to be shared on a day for day in the house basis.

[Tony F Dordogne]

We must agree to differ.

[Sunday Driver]

Whilst he wasn't legally bound to pay anything towards the habitation tax, I have no problem with Tony doing what he felt was the 'right thing to do'.

When I purchased my house, the vendor (a retired builder who was downsizing through old age) offered to leave behind various good quality 'movable' items as well as a 1,500ltr diesel tank that was half full of legal road fuel.  No additional payment requested.

No doubt in my mind that the spirit of 'doing the right thing' is alive and kicking in France.....

 

[woolybanana]

But isn't it in the compromis that the tax has to be divided?

[woolybanana]

No you are right, it is the foncier which is divisible

[shawny]

Nice name Mr/Ms banana !

Yes  quite right, Foncières is the one that is found in the acte and is  "normally" shared pro rata.

What some people do not seem to comprehend is, there is not much chance that a French person would do what Tony did and my point was only to say, that the  person moving would not lose, as the house he would be going to would have been paid for, for that year. So Tony's seller may well have thought all his Christmas's had come at once. He got remboursed for his place and took over a house that payment was due for, by the previous owner.[:)]

I think we all know and do not need to make cheap points, is that there are little differences between nations and sure, we can often be left something or be offered something but these two taxes are seen as sancrosanct and legally bound and that is adhered to when buying and selling. For obvious reasons if one wants to offer to pay, can't think of many people who would say "No please don't" [:)]

[woolybanana]

Yes that is very true.

Glad you like my name

[PaulT]

[quote user="P3"]

This is really only of acaedemic interest to us but.....

We completed on our French house on the 26th January this year. The previous owners had never paid this tax during their ownership - even though it was furnished and used as a maison secondaire.

I had been led to believe that if a house was not calssified as paying tax d'hab on the 1st Jan then there was none to pay that year.

However, just had the bill arrive for the collosal sum of 260 euros [:-))] plus 116 for the TV.

Thanks

Paul

[/quote]

Thanks for the replies which did not answer my question......

Perhaps some background. At the signing of the Acte it was stated (and had already been confirmed to us at the 'looking stage') that in 6 years of ownership the previous owners had never paid taxe d'habitation. However, taxe fonciere was raised and on the basis that it was only 26 days into the taxe year we said that we would pay the whole bill - seemed a little petty to apportion the bill - which we have done. If the PO had been paying taxe d'hab then we would have done the same thing - and as they had the place furnished, including TVs and used the place then they should have been paying. I have no problem with paying this bill - we have the place furnished, with TV and use the place.

In essence, according to the authorities, which can be the only interpretation, the place was not furnished and therefore no taxe d'hab payable. Therefore, as this was what was believed on 1st Jan should a bill have been issued to the new owners (us) who took over the house on the 26th Jan.

Paul

[BJSLIV]

Therefore, as this was what was believed on 1st Jan should a bill have been issued to the new owners (us) who took over the house on the 26th Jan.

As has already been said, the Tax D'hab bill should only be issued to the owner as at 1/1/2007. As that wasn't you, you should return it to the authorities with evidence of the date of the property transfer.

[PaulT]

[quote user="BJSLIV"]

Therefore, as this was what was believed on 1st Jan should a bill have been issued to the new owners (us) who took over the house on the 26th Jan.

As has already been said, the Tax D'hab bill should only be issued to the owner as at 1/1/2007. As that wasn't you, you should return it to the authorities with evidence of the date of the property transfer.

[/quote]

I will give up on this - perhaps I should have worded the question in a different way - something along the lines of if taxe d'habitation was deemed not payable on the 1st Jan is it applied if the property is in a situation during the year, i.e. after 1st Jan, that it falls within the scope of tax d'habitation.

 

Paul

[Benjamin]

Paul

Read BJSLIV's post again. It's the 1st of January; not the 2nd, 3rd or anytime thereafter.

As you weren't the owner on 1st January then it's nothing to do with you. As BLSLIV suggests take it back and tell them it's not yours until next year.