Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year subject to council tax on second homes and other furnished premises not used as a main residence, for the municipal share and the share payable to public establishments…
I. – In municipalities classified in the geographical areas mentioned in I of Article 232, the municipal council may, by a resolution passed under the conditions laid down in article 1639 A bis, increase by a percentage of between 5% and 60% its share of the council tax assessment on second homes and other furnished premises not allocated to the principal dwelling due in respect of furnished accommodation. The proceeds…
I. – The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the tax is established in the name of the owner, the usufructuary, the lessee of the construction or rehabilitation lease or the emphyteutic lessee who has had possession of the premises since the start of…
Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, pleasure gardens, parks and playgrounds. This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quinquies.
The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code, as well as accommodation for apprentices, whose status is governed by the provisions of Book II of Part Six of the Labour Code, under the conditions set out in article 6 of law no. 89-462 of 6 July 1989 aimed…
I. – Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures. II. – When, in respect of a year, an assessment of council tax on secondary residences and other furnished premises not used as a main residence has been made in the name of a person other than the person legally liable for the tax,…
I. – (Repealed). I bis. – (Repealed). II. – The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence: 1° Managers of young workers’ hostels, migrant workers’ hostels and hostel accommodation known as social residences, in respect of accommodation located in these hostels; 2° Organisations not engaged in profit-making operations or transactions, where they have entered into an agreement…
People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l’action sociale et des familles or in an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, to people who are not living…
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for the entire year on the basis of the facts existing on 1st January of the year of taxation.
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year following the year of taxation.
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75001, Paris France
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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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