Taxe Habitation

hello all can someone confirm to me the payment of this taxe... we occupied out house on 3rd Jan 2013 and were therefore exempt from the tax for 2013.

I am now expecting a demand for 2014, because we were resident 1st Jan sometime later this year (September\?) is this correct?

by the way we did receive a Taxe Fonciere and split it with the previous owners.

You're absolutely right that the demands are for the calendar year, and are collected in arrears. The official dates by which payment must be made are shown on the demands as 'date limite de paiement'. For mine, the foncière has to be paid by 15th October & the habitation by 15th December. Don't get confused with the Date de mise en recouvrement, which only has a bureaucratic significance and doesn't appear to affect the normal taxpayer.

It may also be helpful to know that the bill for the taxe foncière normally includes a separate figure for your domestic rubbish clearance (taxe ordures ménagères) & that for the taxe d'habitation usually includes an amount for the TV licence (contribution à l'audiovisuel public).

As far as I am aware, the demand you will receive in autumn 2014 will refer to 2014. At that stage, should you so wish, you can opt to pay 2015 in instalments (for 10 months) with any adjustment for increases made on the last month or by extending the payments to 11 or 12 months

Thank you all please confirm that both taxes are in retrospect ie the demand for 2014 will come in the last quarter of 2014 for habitation and fonciere...

I understood that you could only arrange monthly instalments of impots, habitation and fonciere up to the end of January for the current year. Has this changed please?

It's not a bad idea to set up monthly direct debits to pre-pay your taxes d'hab. & fonciere. This way the money's there when it needs to be paid, but it also saves loads of hassle, as well as the risk of surcharges for late payment. In theory, you could earn two penn'orth of interest on the money if you were to put it on deposit, but the two penn'orth would itself be taxable and current interest rates mean that's about all it would be. The same can be done for Income tax, Impot sur le revenu. Your local Trésor Public should be able to give you more info about this, especially to do with the current year. In essence, you pay a fixed monthly amount for 10 months, with them debiting/crediting the difference, normally in the 11th month.

splitting the taxe foncière is normal if you buy (obviously nothing to pay/worry about if you rent) and yes, you'll receive your taxe d'habitation bill in the autumn. From memory it's taxe foncière around september time and taxe d'habitation in october followed by impôts in november, and then there's christmas if you've got anything left :-O