2009 local taxes: exemption ceilings

[Clair]

For exemption of taxe d'habitation and/or taxe foncière:

The revenu fiscal de référence (RFR) shown on the avis d'impôts sur les revenus 2008 should not exceed:

• 9 837€ for the first part of the quotient familial
• increased by 2 627€ for each additional demi-part or
  1 314€ for any additional quart de part

The income ceilings depend on the number of parts used to calculate the income tax.

Other conditions must be met to qualify

for full exemption of the taxe d'habitation and/or taxe foncière on built

properties in addition to these income ceilings.

 

The taxe d'habitation is payable by those who, on 1 January of the

taxation year, has the use or the disposal of a private furnished property.

The

taxe foncière on built properties is due on 1 January of the taxation year

by the owners or tenants of the buildings.

Source