Residential tax on second homes

The housing tax on second homes depends on your situation to 1^er January of the taxation year.

You must pay it if you own or usufructuary a secondary residence (or other furnished premises not assigned to the principal residence), i.e. a furnished dwelling which is not your primary residence.

If you are year-round tenant your secondary residence, you have to pay the housing tax for it (you will receive a housing tax notice).

If you are owner of a dwelling, you must perform a declaration of occupation with the tax services.

You must file this return with the tax authorities before 1^er July if you are in any of the following situations:

• Undeclared dwelling
• Changes since the previous declaration

You must indicate whether you retain enjoyment of the dwelling.

In this case, you must specify the nature of your occupation :

• Principal residence
• Secondary residence
• Vacant housing

If the accommodation is third-party occupied (for example, tenant), you must identify the tenant by providing the following information:

• Name
• First Name
• Date of birth
• Country, county and municipality of birth

You have to file your return in your personal space on the website impots.gouv.fr (Manage my real estate):

Taxes: access your Special Space

The second home tax applies to furnished premises and outbuildings.

However, special rules apply in areas France ruralités revitalization (ZFRR) where certain premises may be exempted.

If you left your principal residence to enter a specialized host institution (Ehpad: titleContent, retirement home or long-term care center), this facility becomes your primary residence from the year following your admission. Your former home will be considered a second home.

You are exempt of residential tax on second homes for your old accommodation from the year following your admission to the institution.

Secondary residences (other than your former home) remain subject to the residential tax on secondary residences.

The residential tax on second homes is based on the cadastral rental value housing and its dependencies.

This rental value is revalued every year, in particular in line with price increases.

The amount of the tax is obtained by multiplying the rental value by one tax rate.

This rate varies by municipality.

Some municipalities may apply a increase the second home tax.

They're municipalities in stretched areas.

These municipalities are:

• Municipalities belonging to a continuous urbanization area of more than 50 000 inhabitants with a marked imbalance between housing supply and demand
• Municipalities which have, in particular, a high proportion of dwellings used for housing other than those used for the main dwelling.

These municipalities are those where the vacant housing tax.

A simulator is used to determine whether the municipality is in a stretched area:

Check whether your municipality is in a stretched zone for the vacant housing tax (VLT) and the increase of the housing tax on secondary residences

The application of this increase is made after the municipal council has deliberated.

You can to request an exemption of this increase if you are in one of the following situations:

• Your professional activity is close to your secondary residence and obliges you to reside there, rather than in your main residence.
• Your primary residence is the long-term care facility where you are housed. Your former principal residence has become secondary.
• The residence is not habitable, for a reason beyond your control. For example, work is needed to make the housing decently habitable.

You can make this request to tax office on which the secondary residence depends.

You can use one of the following ways:

You do not have to file a return for the second home tax.

During the last quarter of the year, you receive a tax notice.

You can also consult it in your Private Space on www.impots.gouv.fr.

Taxes: access your Special Space

The notice of residential tax on secondary residences shall include the following information:

• Elements used as a basis for the calculation of tax
• Amount payable
• Deadline for payment
• Means of payment.

If you own property in more than one municipality, you receive different tax notices for each municipality.

If you feel you are being taxed incorrectly, you can submit a complaint at your public finance center in the time required.

The filing of a claim does not exempt you from the payment of the fee.

However, you can request a stay of payment.