Local property taxes

Taxes raised by the commune on property. Taxe foncière is paid by the owner; taxe d'habitation was abolished on main homes from 1 January 2023 and now only applies to second homes.

Taxe foncière if you own or hold the usufruct of a built property on 1 January of the tax year. Taxe d'habitation sur les résidences secondaires if you have a furnished second home at your disposal, as owner, tenant or free occupant.

An avis d'imposition reaches you in the last quarter of the year, with the payment date printed on it. Owners must file a déclaration d'occupation before 1 July when the property is newly held or something has changed.

Your avis is consulted and paid in your espace particulier on impots.gouv.fr. The occupancy declaration is made under "Gérer mes biens immobiliers" in the same account.

The tax itself. It is worked out from the property's cadastral rental value and the rates the local authorities set, and the amount is printed on your avis.

• Taxe foncière and the household waste tax (TEOM) appear on the same notice.
• Exemptions exist — new builds, some energy renovations and some low-income households are among those service-public lists.
• Communes in a zone tendue may vote a surcharge on the second-home housing tax.
• Missing the déclaration d'occupation carries a fine, which service-public gives as €150 per property.

Billed each year for as long as you own the property, or keep a second home.