Section IV: Provisions common to property tax and council tax

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.

I. – The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the first share of family quotient, increased by 3,174 € for each additional half share, used to calculate the income tax relating to the said income. For Martinique, Guadeloupe and Réunion, the income…