You can indeed choose the monthly payment for the property tax or for the housing tax or audiovisual license or for both. In practice, you can set up the direct debit on the site. All you need is to bring the tax notice you want to monthly and a RIB. You will receive confirmation of your membership by mail. The samples are taken on the 15th of each month.

In the event of difficult financial situation unemployment, illness, it is always advisable to contact your public finance center or your Treasury if it still exists who will examine your file and may offer you, if necessary, adapted measures establishment of a timetable. From you can find the solutions present now.

Challenging taxation

If your property tax seems wrong, you have the right to contest the amount by filing a claim. If it is an error on the rental value or the identity of the owner, you must contact the service property tax center whose address appears on your tax notice. In all cases, your complaint must reach the competent center before December 31 of the year following that of the collection. So, for your property tax with a collection date in 2019, you have until December 31, 2020, to claim.

To ensure the functioning and funding of communities, individuals and businesses pay local taxes each year, unless exempt. As individuals, you have until mid-October to pay the property tax, and until November 15 for the housing tax. An additional period of 5 days is granted to you if you pay online by Internet, tablet or smartphone on the site.

Do you have to pay housing tax and or property tax in 2019?

The tax authorities designate the legal person liable for the housing tax and the property tax for the whole year according to the situation and the facts existing on January 1, 2019. Thus, payment is the responsibility of:

  • Owner or usufructuary of the property on January 1, 2019, for the 2019 property tax,
  • Tenant or occupant accommodated free of charge on January 1, 2019, for the 2019 housing tax.

Note: if the property is not rented out, as the owner you must in principle pay the property tax. The housing tax remains due if the property is sufficiently furnished to be occupied. The outbuildings near the house premises, land, garages within 1 km are considered to be included in the calculation base.

The cadastral rental value

For the property tax and the housing tax, the calculations are carried out starting from the cadastral rental value which corresponds to the amount of the rent which you could ask as an owner for the rental of your property according to the rents practiced in your sector. The value thus determined is reduced by different allowances for the calculation of the housing tax and the property tax:

The methods of calculating the housing tax

Only the main residences benefit from the following allowances:

  • The compulsory allowance for family dependents: it is 10% for each of the first two dependents and 15% for the following dependents,
  • The optional general allowance at the base: between 1 and 15% of the average rental value of the dwellings,
  • The municipalities and the EPCIs have the power to institute abatements which only concern certain categories of people such as people of modest condition and disabled people.

Note: The housing tax, due to second homes located in the municipalities where the tax on vacant accommodation applies, can be increased from 5 to 60%.

Written by
Kristel Nice