HOUSING TAX. The government has decided to postpone the increase in housing tax on second homes. A measure that should have come into force in 2023.
[Mis à jour le 9 février 2023 à 15h25] Second homes will not be surcharged this year. Indeed, the decree authorizing more municipalities, in particular coastal ones, to increase the housing tax on second homes has been postponed from 2023 to 2024 by the government. A measure yet expected by some town halls subject to strong real estate pressure, and to prevent certain properties from being used only for short-term rentals in their territory. This surcharge may reach up to 60% of the housing tax for the 5,000 municipalities concerned by this new device, which was finally postponed. “We must continue the exchanges” declared the Minister of Public Accounts Gabriel Attal.
As a reminder, in 2023, the owners of real estate are subject to a new declarative obligation. Indeed, the declaration of occupancy of the dwellings they own is appearing. It must be completed between January 1 and July 1, 2023, under penalty of a fine of a fixed amount of 150 euros. To do so, simply go to the site impots.gouv.fr, in your Private space, then click on the “Real estate” tab. A new administrative approach that will allow the tax authorities to know which taxpayers are still liable for housing tax.
The owners of a built property must therefore provide the tax authorities with several pieces of information to complete their declaration of occupation, and therefore, declare the property they own. Here they are :
- The terms of occupation of the premises
- The nature of the occupation (main residence, secondary, rented)
- The identity of the occupants
- Occupancy period
- For seasonal rentals: the start of the rental period seasonal rental and the methods of managing the property
- The monthly rent excluding charges.
Information that should help the tax authorities to determine the housing tax on second homes or even the vacant dwellings.
The housing tax was a tax levied for the benefit of local communities. The amount of this varied from one municipality to another, and its tax rate was voted by the local authorities. It also depended on the characteristics of the taxable premises and your personal situation (household composition, income) on 1 January of the tax year. You had to pay it, whether for your main or secondary residence. This residence tax has been gradually reduced since 2018 to end definitively in 2023.
If you have not benefited from the abolition of housing tax on your main residence in 2020, you are one of the remaining 20% of households who have benefited from a gradual reduction since 2021. In this case, the reduction of the housing tax was 65% in 2022.
For homes better offthe abolition of the final tax is effective from this year 2023. However, it is wrong to think that no one has to pay this tax anymore. In fact, the owners of second homes are still subject to the housing tax, in 2023, despite its abolition for main residences. Owners of rented and vacant homes are also affected.
Were you convinced that you had to pay your housing tax only for your main residence? Think again. Each accommodation gives rise to a housing tax, including second homes. The calculation is identical to the housing tax on the main residence. Some municipalities may decide to apply an increase of 5 to 60% for the cities concerned by the tax on vacant housing.
It is possible to claim an exemption from this increase if you do not live in the accommodation concerned for the following reasons: you are forced to live in a place different from your main residence, for professional reasons ; you are hosted in a nursing home ; you cannot use your dwelling as your main residence for reasons beyond your control. As a reminder, the deletion of the housing tax in 2023 only concerns main residences. The tax will continue to apply under the same conditions in the years to come.
What about those above? If they are just above, you benefit from a sliding scale exemption. Here are, then, the tax income ceilings beyond which you are considered a well-to-do household and benefit from a 30% reduction in 2022 :
- 1 share: 28,150 euros
- 1.5 shares: 36,490 euros
- 2 shares: 44,830 euros
- 2.5 units: €51,085
- 3 units: €57,341
- 3.5 shares: €63,596
- 4 units: €69,851
A simulator is available on the tax website. Want to know more ? Consult our dedicated file without further delay.
The tax administration starts by calculating cadastral rental value housing. It corresponds to the theoretical level of rent that your accommodation would produce if it were rented. This value depends on multiple criteria such as floor space and “comfort elements”. As a reminder, it is also used to calculate the property tax. Once this cadastral value has been obtained, the tax authorities apply certain deductions, obtaining a net value. This is multiplied by the tax rate fixed by your community, in order to obtain your housing tax. As a reminder, this rate, revised each year, because it is specific to each municipality.
The tenant who occupies the dwelling on 1er January must pay council tax for the year. If he moves during the year, he must pay the residence tax for the accommodation he occupied on the 1er January preceding his move. The owner of the dwelling has 3 months to report the move of his tenant to the center des taxes.
If you have accommodation on 1 January of the year, you are liable for the housing tax for this accommodation for the entire year. If you are attached to the tax household of your parents, you can benefit from the housing tax reform as long as they benefit from it. Your parents will have to indicate when declaring their income the mention “Student having the private provision of accommodation” (check box on the online declaration). In case of forgetting, or of paper declaration it is always possible for you to file a complaint by attaching a copy of the tax notice of your parents.
Note that some residences are exempt from housing tax such as university residences managed by the Crous, residences assigned to student accommodation.
It is possible to evaluate the amount of your local taxes thanks to simulators on the Internet. You will need to be able to provide information on the surface area of your property, its land category (classification established by the tax authorities), as well as various maintenance coefficients, general situation and particular situation. Be aware, however, that it is difficult to assess them precisely because they depend on the characteristics specific to your accommodation and the rate applied by your municipality. To obtain an accurate estimate of your taxes, you can contact the tax authorities. The contact details of the services in charge of your locality are mentioned in the “Contact” section from the website impots.gouv.
If there are more than one of you occupying your accommodation, a single residence tax is established, in the name of one of the joint tenants. It is therefore this occupant who must pay the residence tax. The tax services are not responsible for making the distribution between the roommates.
How does the residence tax work if I have a car park?
Garages, sheds and private car parks located at a distance of less than one kilometer from the accommodation are considered, although unfurnished, as immediate outbuildings and therefore subject to housing tax. On the other hand, the tax does not apply if the garage or parking space is located in a condominium with free parking (not numbered and not allocated). Thus, if you have a garage at an address different from your main address and less than one kilometer away, you will receive two residence tax notices.
When a dwelling is unoccupied on 1er January, the council tax does not apply. And the landlord cannot claim the tax from the former tenant who resided there before 1er January. However, the owner of the accommodation must prove to the tax authorities that the accommodation was unoccupied on 1er January. This proof can be provided by any means. For example, he can prove that the previous occupant has moved, or that the gas, electricity and water consumption is too low to allow occupancy.