III: Tax base

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,…