Taxes Fonciere and D'Habitation - Help please

[nikki]

Hi,

Please could someone help explain the taxes. I have a holiday home which we purchased in 2004 and in 2005 got sent a Tax Fonciere bill for 592E which we paid in Oct 05 via internet.

I have now received another tax fonciere bill which has gone up to 719,00 E (which again we will pay via intranet) - does this increase sound correct?

 

Also we have now received another tax bill - however for Tax D'Habitation for 2006 for 683,00 E (we didn't receive one in 2005), could someone explain what this is for and how it differs to the fonciere tax, and why wouldn't I have received one in 2005?

 

Many Thanks

[Chezstevens]

You normally get your first 2 years at reduced rates. You may find that if you check your notaire paperwork that the first years' taxes were included in the sale. We pay some 900 euros a year for both taxes. To give you an idea our house is some 3000 sq ft on 1 acre in Dept 79. Anyway you look at it a damn sight cheaper than the UK!!

[united]

My understanding is the taxe foncière is payable by the owner, taxe d’habitation is payable by the occupier, one and the same in your case.

Both taxes are calculated according to the notional rental value of your property. This value is known as the valeur locative cadastrale and is reviewed every year.

The taxe foncière is made up of two parts; taxe foncière bati and taxe foncière non-bati. These are the different rates which apply to the buildings and to the land that belong to your property. Any improvements to your property will effect the valeur locative cadastrale and therefore your tax bill, twas ever thus!

The taxe foncière bill is generally apportioned by the notaire so that you will be liable for the number of months and weeks left in the year you bought your house. This does not apply to the taxe d’habitation which must be paid for the full year by occupant at 1 Jan.

Our foncière has increased by a little over 9% this but it will vary from region to region.

Hope this help,s others will correct if needed.

[BJSLIV]

Sounds like you had a lucky escape with the habitation last year, but they have caught up with you this year.

You have to pay both, unless the property is completely devoid of furniture etc on the first of January , in which case you escape the habitation.

As far as the increase is concerned local communes have much greater scope to increase their taxes each year than is the case in the UK. It is not unknown for them to double from one year to the next. If a maire decides to build a new village hall, or some such infrastructure, the effect on the taxes can be pretty hefty unless the subventions have been well organised.

 

 

[Val_2]

[quote user="BJSLIV"]

 

 

As far as the increase is concerned local communes have much greater scope to increase their taxes each year than is the case in the UK. It is not unknown for them to double from one year to the next. If a maire decides to build a new village hall, or some such infrastructure, the effect on the taxes can be pretty hefty unless the subventions have been well organised.

 

Yes this is true, I have sat through many meetings to decide the coming year's increases in the commune taxes and each commune varies depending on what they want to achieve in the future in terms of improvement or keeping the increase the same to entice more people to build locally thus bringing in more taxes eventually and more kids for the village school to stay open.

[/quote]

[Marlborough100]

Hi

Exactly the same thing has just happened to us.  We bought our holiday home in 2003 and have received a Taxe d'Habitation bill for the first time for 900 euros!  Having to pay that at the same time as the Taxes Foncieres (another 900 euros) is not easy.

I take it that we have to pay it even though it's a holiday home and not our main home?

 

[Cassis]

Afraid so. [:(]

[Wibblywobbly]

I have just read above that Tax D'habitation is only payable if the property is furnished. I bought my place 5 years ago and have never lived in it, it has no furniture, and is still merely a partially renovated shell. It is on the market as my private circumstances have changed and I simply cannot get over there any more to finish it. I have received a tax demand every year (145E just received) which I have paid.

Can some kind soul confirm whether or not I should be paying this tax, and if not, is there anyone out there who could provide me with a fluent french text that I could send to them to explain the position (and possibly get any overpayment back?).

Hoping that someone can give a definitive answer on this one?

Many thanks

Rob G

[BJSLIV]

If the circumstances have been as described for the whole period of ownership you have a good case for not paying the Taxe D'hab. Best of luck with any repayment claim.........

[Ron Avery]

I think you will find that you pay if the property was habitable not necessarily furnished, the tax can be waived if the property was temporary uninhabitable, if it was only payable if furnished,  he canny French would take all their furniture out on 31 december and put it back on 2 January.  The onus will be on you to show that the property was not habitable in order to claim back any tax paid and you will probably find that you can only make a  claim against this years imposition, and it will take weeks to sought out.

[Cassis]

From the taxe d'habitation demand we just received:

Qui est imposable?  (articles 1407 et 1408 du CGI)

Toute personne qui dispose, au 1er Janvier de l'année d'imposition, d'un logement meublé à usage d'habitation est imposée pour l'année entière.  La taxe porte sur ce logement et sur ses dépendances (garages, remises, places de stationnement ...).

As Ron says, don't expect it to be simple to get exoneration, but good luck.

[Wibblywobbly]

Well as it has been stripped of ceilings, wiring and plumbing and is an empty shell I may have a case. I did write to the Marie a couple of years ago pointing this out, and they did remove the TV tax. I have never occupied the property and there isn't and never has been, a stick of furniture in there. I don't even have a bathroom!

It was occupied when I bought it, but the plan has always been to completely renovate it, hence the new roof, fosse, patio doors, damp proofing and removal of all plaster, wiring etc, a gravel drive-in and getting the garden tidied up.

My problem has been a change in my working arrangements in the UK, as I am now contracting I don't get any paid holiday or bank holidays...so I don't take any! I have the planning permission, but have reached the point where it is now on the market. If it sells it sells, if it doesn't then I will get it all done in a few years when I retire.

The tax is peanuts but if I needn't be paying it then it seems daft to. I think I will email the Marie and see if they can shed any light on the matter. I am just hoping that they can understand what I am trying to tell them!

Rob G

 

[nikki]

Thanks to everyone for the responses, they have been really helpful.

Nikki

[Anyone for Cricket?]

Hi

We had the same issue and received a tax d'habitation bill for a renovation, we went to the issuing tax office who sent us to the prefecture (local police in our case) and they said they would normally inspect the property and if it was not habitable we would not have to pay.  I then produced all the bills for the works carried out (it was habitable by the time the bill arrived) this showed new plumbing, heating, electrics etc and the dates they were carried out this proved that on the 1st Jan the house was not habitable, they waived the charge, was quite simple really.  Go give it a go your case is simpler than ours, it is not habitable and can be inspected, you have nothing to lose!

 

 

 

[cameol]

Hello
I'm a little confused...
We've lived permenantly in France since June 2004. I am on long term incapacity benefit and DLA and my wife receives carers allowance (we were allowed to transfer these benefits over here as I have been in receipt of it since 1981).
We are on a sufficiently low enough income to pay no tax habitation or TV but do pay full Tax Fonciere....I see from one of your threads that if you are 'Handicape' you may not need to pay all or part of this latter tax...I was led to believe that I had to and that may have been correct information, however, I've never checked it out.
Any advice please!
S

[Sunday Driver]

If you are classified as handicapped or you are over 75 years of age, you are entitled to a reduction in your tax fonciere.  Speak with your local tax office.

Details [url=http://www.impots.gouv.fr/portal/dgi/public/particuliers.impot;jsessionid=W11FDOCXRES5PQFIEMPSFFWAVARXAIV1?paf_dm=popup&paf_gm=content&pageId=part_impot_foncier&typePage=cpr02&espId=1&docOid=documentstandard_429&paf_gear_id=500018]HERE[/url].

 

[Benjamin]

cameol

There is a leaflet available from your tax office entitled Taxe Foncière sur Les Propriétés Bâties covering Exonérations and Dégrèvements and dated July 2006. The leaflet is number GP 105.

That will give you chapter and verse on exemptions to paying Tax Foncière.

Benjamin