Tax de habitation and Foncierge

Ok so firstly I have not spelt that correctly I'm sure, secondly I've owned my property for 1.5 years and I have never paid either! I've never had a bill and I only found out about this via my builder last week. My property was not habitable but slowly its getting there and I have been living here for 4 weeks.

Who do I see, what do i do? should the notaire have advised me of this?

I read by someone else that you don't have to pay tax de habitation if you are disabled. I am disabled but not registered in France. I am also an unemployed at the moment as I watching my builders destroy and re build the place.


Victoria Thomas

Dear James,

Just a quick reply since I see your question was unanswered: a total exemption of taxes foncières applies after age 75 for a main residence and holiday home if the household income does not exceed a certain threshold. For 2014, the threshold was about €25,000.00 for a household including one person and about €35,500.00 for a couple.

I hope this helps.

Has anyone arrived over the age of 75 when the Taxe de Foncière is supposedly dropped? Does it also require one to be under the poverty level of income?

Dear Victoria,

In order to complete the above comments, I confirm that the taxe d’habitation is due in arrears (usually in October) by the person who was the occupier (owner, tenant or other) on 1st January of that year. Taxe foncière is also due in arrears by the person who is the owner on 1st of January.

This means that in your case:

- Taxe foncière is due the year following the date of purchase of the property unless there was an exemption of some sort. For instance, depending on the extension of the works carried out on the property, a 2-year exemption may be applicable if the tax authorities have been notified within 90 days after completion of the works.

- Taxe d’habitation is due the year after the property becomes “habitable”.

Steps to follow:

- Go to your local tax office, ask for a “déclaration H1” and fill in the form (they sometimes help you out on the spot),

- Mention to the tax office that you have a disability (this also works for an individual over the age of 60) which may allow an exemption in full or in part of the taxe d’habitation if your income is below a certain threshold.

There are other possible exemptions for taxe foncière and taxe d’habitation some of which can be local ones.

I hope this helps.

just think of it as legalised robbery !

my habitation and fonciere combines are just under 4000 euro and i do mean "just" !

anyway never mind that , interestingly the Marie has just finished a full renovation of their offices - it was ok the way it was in a hasnt changed for 30 years kind of style - but now all modern and swish with glass walls and all sorts which must be essential for a mayors office in a massively important commune of 2000 people.

In the UK, council tax is based on 50% property 50% people who live in the property.

In France, the people part (those living in the property) is due about October of the following year. If you are living in a property on the 1st January, then you are liable for the entire year. It is not prorata. Certain reductions may apply and are automatic as your accounts with the Tresorerie including Impots sur le revenu are all linked.

The owner of the property is liable for the taxe fonciere whether he lives in it or rents it out and is due about November. Once you have paid these taxes for the first year, you can opt for 10 monthly direct debits - Jan to Oct.

Hope this helps

I do know that who ever is the resident in the property on the 1st January pays the tax fonciere for the year, so if you move into a property early in the year, you won't get a bill until the November of the year after. Not sure about the habitation tax. Hope that helps :)

I probably meant buses, you know...three at once.

Hi Victoria,

We and problems one way and another when we first arrived, I won't advise you what to do, I'd only get it wrong, but there are plenty of SFNers who can put you right. ( bit like busses )