What defines a 'habitable' house.

[Ysatis]

   We are in the process of buying a house and I was thinking about how much the tax d'habitation might be. Then I thought what criteria does a house have to meet to be habitable and so pay the tax.

 

   The house has been lived in up until recently by an elderly couple, but there isn't a kichen (they cooked over the fire) or a bathroom at all. No fosse either. The upstairs has little windows without glass. This space as far as I can tell has not been used for habitation. The house does have electricity and water to a little stone sink under the bulls eye window.

 

I not trying to wriggle out of paying the tax, just curious with so many renovations projects about to what point a property becomes habitable.

 

Regards,

[gosub]

The property would have to be completely unfurnished and you would need to convince the Mairie, that it was uninhabitable on January 1st 2009, if you can do that, then you would not have to pay the Taxe d'habitation. I think that having water/electricity walls and a roof and the fact that someone has recently been living there, you could have difficulty persuading them otherwise.

Although I have heard that some people get away with just showing it was unfurnished on Jan 1st, as normal in France it all depends on the day.

If the property is so lacking in basic amenities then I would guess that the Tax would be very low anyway.

[Chancer]

There are 2 issues here, habited and habitable.

Only the person who "inhabited" the house on the 1st of January is imposable for the taxe d'habitation, no-one living there (and I dont mean on holiday) no taxe habitation. I paid in error the first year, (I moved in in April) got an attestation from the Mairie and reclaimed the relevance audiovisuel but didnt realise that I should have reclaimed the taxe d'habitation.

As regards habitable or should I say habitable area imposable, when you talk about an upstairs or grenier if it has floorboards and a means of access i.e. staircase it is counted as a habitable area as I found out to my cost recently at the Hôtel des impôts. The reductions for headroom under 1.8M high etc dont count, you are not even allowed to deduct the stairwell.

You are right regarding amenities but beware even if one room has chauffage fixed it counts towards the whole imposable area.

My property was, and on the whole still is uninhabitable, the advice I was given locally was not to challenge the current rating as it probably was well out of date, this turned out to be good advice. 

I received the form H1 after a declaration de travaux, the Hôtel des impôts confirmed that as I hadnt made any changes I did not need to fill it in but as my property was still being rated as commercial it would be in my interests to do so as the residential rates would be cheaper.

In principle this is true but as only 36m2 had been declared  habitable as opposed to the true 220m2, the fact that my fixed heating in 33 m2 counts against the whole area, and that the Tout à l'egout had not been declared I am now facing a very hefty increase.

If in doubt say nowt!

Editted

I believe that the tax habitation is a fixed percentage of the taxes foncieres, I will know when I get next years demand

[Ysatis]

Thanks for your replies.

Yes, the grenier does have floorboards and access is by means of a trap door with a ladder. There isn't any heating other than from the open fire. The house is completely empty and has only one cupboard intergrated in the wall.

We have no intention of challenging the current rating because it obviously is habitable since someone lived there recently, and I will take your advice and say nowt.

Deviating slightly, we are completing more or less half way through the year, when we sign will we have to pay the owners half the tax d'habitation and/or tax foncière. I thought I read somewhere that it's normal practice to pay a share on at least one of them, I think it was the foncière.

Regards,

 

 

 

[mint]

Normally, the person who is living there on 1 January pays the TH for the whole year. 

The notaire normally proportions the TF for the 2 parties.  I say normally because that's what happened to us and I was told it was usual practice.

But, I am sure that in this, as in so much else, someone will pop up soon and say their experience has been different!

[KathyF]

When we bought our second home in 2003, it was very like yours, having been last lived in by a single old man. We paid the taxe d'habitation in 2004, until we learned that because it was completely unfurnished and being actively renovated, we could get an exemption with the help of a letter from the Maire, confirming that this was the situation.  We sent that to the Tax Office and were actually reimbursed for the tax we just paid. By the time the next tax was due the renovation was far enough advanced for us to put furniture in and so we started to pay again.

[Chancer]

I was living in a tent when I asked the Mairie for an attestation to reclaim the relevance audiovisuelle, once my French was of a standard to have worked out what it was.

They never told me about tax habitation not being payable either on the grounds of non occupancy or non habitable condition but "we Picards" are not known for our helpfullness!

 

[Kitty]

Here are some threads for you to read on taxe fonciere and taxe d'habitation:

http://www.completefrance.com/cs/forums/1231410/ShowPost.aspx

http://www.completefrance.com/cs/forums/1135419/ShowPost.aspx

http://www.completefrance.com/cs/forums/1131032/ShowPost.aspx

 

 

[Ysatis]

Thanks everyone for your replies.

 

Useful information.

 

 

[Ysatis]

Hi.

Since writing this thread we have (in August 08) completed on the sale of the house. At the signing with the notaire, he advised us to write to the Maire before the 15th Dec (08) to inform him that the house was (and still is) uninhabitable.

Following his advice, I wrote to the Maire at the beginning of December and sent the letter recorded delivery. Should I have received something from him. As of yet, we have received nothing.

Regards,