Taxe d'Habitation (Habitation Tax)

This is a local tax which can be likened to a form of French Council tax. The taxe dhabitation is payable by the owner of any built land provided the building is fit for habitation, whether or not such building is physically occupied. The taxe dâhabitation is payable once a year in the autumn. In a sale of built land, the taxe dâhabitation is payable in full by the person who was in ownership of that land in the month of January of the year in which the property was sold. The tax is based on the notional rental value of the property which is reviewed annually. The findings of the review can be contested by making timely appropriate representations to the relevant authority. It is important to note that if the property is let out to a tenant, the payment of this tax falls to him, and not to the owner of the property.