Housing tax, property tax: who should pay? Who is exempt?

Who is liable for the housing tax and the property tax? What are the exemptions?

outside of the case of an exemption, the property tax is established in the name of persons who have, in any capacity whatsoever, the provision or possession of the premises to be taxed as at 1 January of the tax year. The person liable for the owner occupant or an occupant free of charge. It can also be the beneficiary. The occupation is not necessarily effective. It should be understood as the possibility of living well. The owner of a secondary residence which is unoccupied therefore remains liable for the tax. In the presence of a lease, the taxable person is the lessee, sub-lessee, or even an occupant without a title, that is to say, the tenant continuing to occupy the accommodation after the expiry of his lease.

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Several cases for the leased property furnished

For property that is leased furnished, we distinguish several cases.

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1/ If the occupation by the tenant is permanent, the latter is liable.

2/ If the owner rents out for short periods of time, it must pay the tax. Because it keeps the possibility to occupy his property.

3/ Finally, in the case of a joint tenancy, the tax is set collectively, and each is responsible for the payment. In all cases, if the tenant fails to pay the tax after having left the apartment, the tax authorities can have recourse to the lessor. The owner can clear in informing the tax authorities of each departure of a tenant.

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outside of the case of an exemption, the property tax on built properties is established in the name of the owner on January 1 of the tax year. And, even if the property is rented out. When the immovable is encumbered with a usufruct, it is established in the name of the usufructuary.

On the other hand, the owner of a building on which another person holds a right of occupancy for life is liable for the tax. If there is a joint ownership on the property, the land tax is established in the names of the joint owners.

In practice, the notice refers to each of the joint owners if their number is not higher than three. In the opposite case, only one of which is mentioned the name of the interest holder whose share is preponderant, with the words " and co ". Of course, the joint owners are jointly and severally liable for the payment of the tax.

The cases of exemption

For tax , the new buildings are exempt for two years. But the municipality may waive this rule in order to receive the share. There is also, on the decision of the communities, and for dwellings completed before 1 January 1989, a temporary exemption of five years in the case of works for energy savings.

other exemptions are related to the person. Are referred to the holders of the solidarity allowance, the beneficiaries of the allocation for the disabled and to adults with disabilities. Also relevant: people over 75 years of age with modest resources, that is to say, collecting 10 708 euros, for the first part of the family quotient, plus 2 859 euros for each one-half share of the additional deductions for the calculation of income tax relating to such income.

For Martinique, Guadeloupe and Réunion, the amounts of revenues are set at 12 671 euros for the first hand, plus 3 027 euros for the first half-part and 2 859 euros for each one-half additional share from the second. For Guyana these amounts are fixed respectively to 13 248 eur 3 647 euros, and 2 859€. In Mayotte, these amounts are fixed, respectively, to 19 853 € 5 463 euros and 4 283 euros.

For tax , we find the same beneficiaries as for the property tax : the holders of the solidarity allowance for the elderly, the beneficiaries of the supplementary allowance and disability allowance for adults with disabilities. Are also concerned : people over 60 years with modest resources, that is to say, collecting 10 708 euros, for the first part of the family quotient, plus 2 859 euros for each one-half share of the additional deductions for the calculation of income tax relating to such income.

For Martinique, Guadeloupe and Réunion, the amounts of revenues are set at 12 671 euros for the first hand, plus 3 027 euros for the first half-part and 2 859 euros for each one-half additional share from the second.

For Guyana these amounts are fixed respectively to 13 248 eur 3 647 euros, and 2 859€.

in Mayotte, these amounts are fixed, respectively, to 19 853 € 5 463 euros and 4 283 euros.

The information in this article have been verified the 20/11/2017.

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One peculiarity, however : the exemption for the elderly is paid from the age of 61 years as well as widowers and widows, regardless of age, subject to compliance with the coconditions of resources, and not to be taxable to the ISF.

The information in this article have been verified the 20/11/2017.