What are the two exemptions to paying french taxe d’habitation?

REDUCTIONS ARE NO LONGER AVAILABLE BUT IN CERTAIN CASES OWNERS CAN BE EXEMPTED There are two main property taxes in France – the _taxe d’habitation_ and the _taxe foncière_. The _taxe

foncière is a tax on property ownership and there are _a number of possible exemptions and reductions. With the _taxe d’habitation_ the exemptions are more limited and no reductions exist.

   Read more: _TAXE FONCIÈRE_ EXPLAINER: WHO PAYS AND THE EXEMPTIONS Here, we look at possible reasons for exemption from the _taxe d’habitation_ and how you apply for this if it is relevant

to you. As a reminder, the _taxe d’habitation_ is a property tax levied on furnished second homes. In 2024, notices (avis) for the tax will be available on November 4 (if you do not pay the

tax in monthly instalments), or November 18 (if you pay monthly) in your personal space on the French tax website. Paper versions will arrive slightly later.  Payments of the tax to be made

in one lump sum must be made by December 15.  Read more: EXPLAINER: FRANCE’S _TAXE D’HABITATION_ PROPERTY TAX ONE MAIN EXEMPTION FOR THE TAX With the _taxe d’habitation _itself (not to be

confused with the potential surcharges for homes in _zones tendues -  _areas classified as suffering from housing shortages - on unfurnished properties) no reductions are possible.  The

state of the property (aside from whether it is furnished or not) and your income level do not affect the tax amount. The bill for the tax is sent out by the authorities based on information

they have on you and your property with the sole criteria being whether the property was a second home and not a main residence on January 1 of the given year. One exemption is when someone

moves out of their home to live in a residential care home or other long-term care facility, thus leaving their property uninhabited. You request this exemption by contacting the tax

authorities via your personal space on the FRENCH TAX SITE. Alternatively, you can send a letter to or make an appointment at, your local tax office (_centre des Finances Publiques_). You

can find – and make an appointment with – your local office through your online space via the _Contact et RDV_ button.  Read more: Are there age related exemptions for property taxes in

France? A BUSINESS-BASED EXEMPTION CAN EXIST The second exemption is if the property is used as a short-term holiday let for part of the year - and the rest of the time as a second home -

however there are conditions. The property has to be in an area classed as a _zone de revitalisation rurales_ (rural revitalisation zone, or ZRR), and be classified as a _chambres d’hôtes_

or other furnished tourist accommodation lets (_meublés de tourisme_). To apply for this exemption, you need to send form N1205-GD to your local tax office by December 31 of the preceding

year. If you use your second home for part of the year, and rent it out for the other part of the year, and it is not in a ZRR, you will be liable to pay both _taxe d’habitation_ and

_cotisation foncière des entreprises_ (CFE) on the property. SOME EXEMPTIONS FROM SURCHARGE ARE AVAILABLE In 2024, thousands of communes have decided to levy additional taxe

d'habitation surcharges, as the rules around areas classed as having housing shortages were loosened.  Read more: Thousands more French second homes face 2024 tax rises There are two

reasons that you can be exempt from the _taxe d’habitation _surcharge levied on properties in _zones tendues_. These are: * Your professional activity being close to your second home and

requiring you to live there rather than in your main home (where other family members may live) * The residence being uninhabitable for reasons beyond your control. For example, work is

needed to make the home decently habitable You are also exempt from the surcharge if you have moved into a care home or other long-term care facility. You can apply for these exemptions in

the same way as for the main _taxe d’habitation _exemption (through the French tax website or a tax office). You will still have to pay the main tax itself, even if you are exempt from the

surcharge. READ MORE: WHY DO ONLY SECOND HOME OWNERS PAY TAXE D’HABITATION IN FRANCE?