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Service d'assiette tax


Michelle28

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Have recieved a tax bill for our new property ( due for completion in November).  It is called a 'service d'assiette'.  It was sent out last month and  there are two dates as due for payment.  Is this a tax d'habitation or tax fonciere by another name or is it something else completely?  (It mentions an initial authorisation date of 04 11 04) If it is not due for payment till 04 05 06 and 04 11 07 (it appears to have been split into two parts) then why have they sent it out now?  Should I just get it paid now rather than wait for another bill?

Hope someone can give me some idea

thanks

Michelle

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Our bills weren't called this, but we got two bills just like this after our new build and they have nothing to do with fonciere and habitation. Ours were  hefty.

These bills have been mentioned on here before as no one ever seems to mention them and they seem to come out of the blue.

And they send them well in advance, which in our case was a good thing as we struggled to pay them.

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Michelle

What you have received is the bill for the whole bundle of taxes which are imposed on all new construction work. They comprise:

La taxe locale d'équipement (TLE)
La taxe départementale des espaces naturels sensibles (TDENS)

 La taxe pour le financement des Conseils d'Architecture, d'Urbanisme et d'Environnement (TDCAUE)

 La participation au financement des voies nouvelles (PVNR)

La participation pour raccordement à l’égout

La participation pour non réalisation d’aires de stationnement

Its are a one off but collected in two installments 18 months and 36 months after planning permission.

The property is valued on the basis of it's size multiplied by a rental value (300- 400 Euros per sq metre, 550 euros for maison secondaires) Then the tax is levied at a percentage rate which varies from commune to commune.

Fortunately it is usually not a high percentage typically 3% in total, which means that apart from very large projects, or greedy communes, the cost less than 2000 euros and hence is not too onerous,

The theory is that it is a contribution to the additional facilities / infrastructure required to support your new abode.

Its just another one of those little surprises like our old friend the assurance domage ouvrage!

 

PS The assiette refers to the basis of the tax, the calculations I referred to above.

 

 

 

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This tax is also levied on other works. We had an auvent glazed in to make a 'veranda', this attracted the same tax, for 7Msq, of 53€, payable by Sept 06. This was triggered by the 'Declaration de Traveaux' form I had to fill in because the work changed the outside aspect of the house.
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The declaration de travaux is a "Planing Permission Light" for small works. It is applied for before work starts, so why would your builder give you a blank form in midstream? Are you adding additional things, over and above your original permit?.

If you do things without asking for, or before  permission is granted , you may be ordered to cease work, and every little detail can then be nit-picked  , just to teach you a lesson!.

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You have thirty days to complete that form and send it in triplicate to the Mairie. The thirty days runs from the "Reception des Travaux" ceremony where you formally take the property  over from the builder and pay the final installments. You also have 60 days to submit form H1 to get the taxes assessed. If you send this in late you can lose one year of your exemption from the Tax Fonciere so that can be a bit costly.

 

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