The start of the school year marks the big comeback of local taxes, foremost among them: the property tax.
Some have even already found their opinion in the mailbox.
Local taxes, which mainly include housing
tax
and
property tax
, are used, as their name suggests, to finance the budget of local authorities and in particular of municipalities.
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Who has to pay local taxes?
Housing tax
Each local tax has its own logic and is therefore aimed at a specific audience.
Housing tax must be paid for the accommodation you occupy on January 1, whether you own, rent, or occupy free of charge.
This tax should definitely disappear for main residences by 2023, according to the government's timetable.
80% of households are already exempt, to find out if you are part of it, go to the next section.
The payment of the housing tax is also accompanied by the contribution to public broadcasting (or TV license) if the accommodation has a television.
Its amount is € 138 in mainland France and € 88 in the overseas departments.
If your home is not equipped with a television or a device receiving channels, you will have to mention it on your income tax return in order not to pay the tax.
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The property tax
The property tax is, for its part, due by the owners or usufructuaries of an undeveloped land or of a dwelling built on January 1 of the tax year.
For buildings, your tax is calculated based on the cadastral rental value of your property (theoretical annual income that you could derive from its rental) minus a 50% allowance.
A tax rate voted by the local authorities is then applied to this value.
The tax can therefore vary considerably depending on the city and you could suffer from a local surge - one in three municipalities plans to increase it in 2021.
Read also Land tax: the unpleasant surprise to come for real estate borrowers
The tax on vacant housing
must be paid by owners or usufructuaries whose housing is located in a tight zone and has been vacant for at least one year.
Some municipalities have also decided to implement a housing tax on housing that has been vacant for more than two years.
The tax on bare land made constructible
is due by the owners of non-built land who realize a capital gain on sale following the modification of the local urban plan making the land in question constructible.
To finance waste collection, you will finally have to pay the
household waste collection tax
and / or the fee of the same name, depending on the municipality where you live.
The tax is due by the owner or the usufructuary of the accommodation subject to property tax.
The fee is paid by the person who occupies the accommodation.
To find out what kind of situation you are in, you have to go to your town hall's website or contact it directly.
Who can benefit from the abolition of the housing tax?
In 2020, 80% of households were exempt from housing tax.
The remaining 20% of households will be able to benefit from a reduction of 30% in 2021, then 65% in 2022. A simulator allows you to assess the reduction in your housing tax for 2021.
From 2023, no main residence will be subject to this tax.
The housing tax on second homes and vacant housing and the contribution to public broadcasting will however be maintained.
What exemptions are possible?
For the housing tax
As explained above, it is likely that you are already part of the 80% of French people exempt from
housing tax
.
If this is not the case, you will benefit at least from a fixed partial exemption of 30% (65% in 2022 and 100% in 2023) on your main residence.
For
the contribution to public broadcasting,
exemptions are possible subject to income.
For the property tax
Holders of the solidarity allowance for the elderly and the supplementary disability allowance as well as persons over 75 years of age and those entitled to the allowance
are exempt from the payment of
property tax
for their main residence. adults with disabilities subject to income.
New constructions benefit from a temporary exemption for a period of two years.
For more details on exemptions, information is available on the tax website.
For the property tax on undeveloped properties, some agricultural land is also exempt.
You may also be exempt from
the tax on vacant accommodation
if your accommodation is not for residential use or if it is not habitable as it is.
You also do not have to pay the tax if the accommodation is vacant beyond your control, if it has been occupied for more than 90 consecutive days during the year or if it is a secondary residence subject to the tax. home.
The household waste collection tax (TEOM)
may also be subject to exemptions.
Properties permanently exempt from property tax are also exempt from TEOM.
An exemption is also possible for properties located in an area where the service is not provided.
What timetable for the payment of local taxes?
Here again, each tax has its own calendar.
Depending on the tax to be paid and the means of payment chosen, the deadlines may vary.
The notice of imposition of the
housing tax
is sent, by email or by post, at the beginning of October (October 1 if you are not paid monthly and October 20 if you are).
The payment deadline is then set for November 15.
Whether you benefit from the abolition of this tax or not, you will have to pay the TV license within these same deadlines.
For
property tax,
you received your tax notice on August 30 if you are not paid monthly, or will receive it on September 20 if you are.
The deadline for payment is set for October 15.
The deadline for paying
vacant housing tax
is December 15.
For
the tax on bare land made constructible,
the declaration must be made by the notary at the time of the transfer.
Payment is made when filing the declaration.
The household waste collection tax must be
paid at the same time as the property tax (deadline set for October 15).
For the fee, it is the municipality that decides on the invoicing dates.
If you opt for the monthly payment for the property and housing tax, the payment of your taxes will be spread over 10 months between January and October with a levy every 15th of the month.
The amount is then calculated on the basis of the tax for the previous year.
In the event of an increase in your tax compared to the previous year, new deductions are made over the last two months of the year.
Conversely, in case of overpayment, you can benefit from a refund.
If your property tax and tax tax notices are monthly and drawn up in the same name, they will be sent in the same envelope.
What means of payment for these taxes?
In the event that the amount of your tax is greater than € 300, you must pay it by direct debit at maturity, by monthly payment, or online.
If this is less than € 300, you can also pay it by check, transfer, interbank payment voucher, cash or credit card.
Cash payments must be made at a partner tobacconist.
For payments by credit card, it is possible to go either to the partner tobacconist or directly to the cash desk of the tax center.
It is also possible to subscribe to the monthly payment, regardless of the amount of your tax.
This will then be paid by monthly direct debit between January and October.
You must have a bank account or passbook A domiciled in France or Monaco from which the debits will be made.
This option is only possible for the payment of the property tax, the housing tax and the license fee for public broadcasting.
What is the impact of a new construction, such as a swimming pool, on these taxes?
New buildings, which cannot be moved without demolition, are also subject to local taxes.
These increase the rental value of your property, which is used to calculate the property and housing tax.
These two taxes therefore increase mechanically if you decide to build a swimming pool on your land.
You must declare any new construction within 90 days of its completion to the Center des Impôts Fonciers.
New buildings, however, have a two-year temporary exemption from property tax.
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What local taxes on a second home?
Second homes are not affected by the abolition of the housing tax, an increase may even be applied if your property is in a tight zone.
The property tax is also due together with the household refuse collection tax.
Good news, however, the vacant housing tax does not apply to second homes.
And, if you pay the TV license for your primary accommodation, you don't have to pay it for your vacation home.
