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tax fonciere


londoneye

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i apologise in advance with this question, i honestly have trawled through search but cannot find the answer to my query.

today, during the course of sorting out various administrative things i brandished a tax fonciere as proof of utility bill type thing.    the official in question commented on my 'two properties'.   No, i replied, just the one and some outbuildings.    She insisted and pointed out the appropriate place on the tax fonciere bill where i am paying for two properties.    My fault, no excuses, i dont read bills i just pay them, if they seem reasonable.

Anyway to cut a long story short, we have a teeny weeny 150% derelict cottage on the property, by which i mean no floor, no roof to speak of, although it does have 3 3/4 walls !   I can only assume this to be my second property.     Now i am not overly bothered, because the sum in question seems to be around 44 euros a year.   

However, for sake of understanding what i am paying for, should i actually be paying tax fonciere for a property which it is impossible to live in, or does that apply only to tax habitation ?

Does anyone know the answer please?

many thanks

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