Who pays housing tax in 2025?
On second homes and more on main residences
Housing tax in France is no longer due for real estate used as a main residence since January 1, 2023. It remains due for second homesi.e. furnished accommodation not occupied as main residence on January 1. It also applies in certain cases to furnished premises or vacant housing depending on the municipality.
Increase in tense areas
Since the 2023 finance law, reinforced by decrees 2024-2025, municipalities located in tense areas can apply a increase from 5 to 60 % on the housing tax for second homes. Many recent protests concern these increases.
Housing tax: payment by the owner
For a second home, it is the owner in the 1st January of the tax year who is legally liable, even if he occasionally lends or rents the accommodation. The tenant is only concerned if he occupies a second home in furnished long-term rental (as of January 1); in this case, it can be imposed in place of the owner.
In what cases is it possible to contest a housing tax?
Unreasonable increase in the cadastral rental value, non-application of an exemption or relief, calculation error, family expenses not taken into account are all reasons giving rise to a possible challenge to your housing tax on your second home.
Increase without reason in the cadastral rental value
There cadastral rental value represents the theoretical annual rent that the property could produce if it were rented under normal conditions. If this value has increased unjustifiably (erroneous revaluation of the accommodation), it is possible to request an audit. The administration must be able to justify any modification or update of the rental value.
Non-application of an exemption or relief
Certain situations give rise to a total or partial exemption from housing tax on second homes. If the tax service has not applied an exemption to which you were entitled, you can make a retroactive request by producing the corresponding supporting documents (lease, copy of the exit inventory, title deed, etc.).
Public Treasury calculation errors
Of the hardware or computer errors may occur in the calculation of the housing tax: incorrect consideration of the municipal tax rate, error in the taxable area, etc. In this case, you should send a complaint to the tax center to request a correction of the amount.
Housing tax recipient error
It also happens that the housing tax is sent to the wrong person, particularly when a change of tenant or owner is not reported in time. In these situations, the person truly responsible is the one who occupied or held the accommodation on the 1st January of the tax year.
Family expenses not taken into account
If you have dependents (minor children, adult students, dependent ascendants), this may influence your overall tax situation and entitle you to certain reductions or reductionsparticularly if the accommodation is occupied on a mixed basis. Improper consideration of charges may therefore justify a revision of the tax calculation.
How to report an error on housing tax?
In the event of an error on the tax notice (amount, exemption not applied, wrong address, etc.), it is possible to report the situation directly to the tax administration.
Online request
The method the fastest and recommended consists of making the appeal online via your personal space on the impots.gouv.fr website. After connecting to your particular Space, click on “Secure messaging”, then on “Write”, and select:
- “I am reporting an error in the calculation of my tax”;
- then, “My request concerns the housing tax and the contribution to public broadcasting”.
You will be asked to indicate the relevant tax year and select the corresponding notice. You can then explain the reason for the disputeand attach your supporting documents (declaration on honor, extract of deed of sale, water meter reading, moving invoice, etc.). The response is sent via your secure email.
Request by mail
If you prefer the postal route, you can send your written complaint to Personal Tax Service (SIP) of the location of the accommodation concerned, mentioned on the tax notice in the “Your contacts” box. Your letter must include:
- your full contact details;
- the reference of the contested tax notice;
- a clear statement of the reason for the complaint;
- supporting documents (rental contract, certificate of non-occupancy, notarial deed, etc.).
Sending in registered letter with AR is recommended, in order to have proof of deposit.
Trip to the tax center
It is possible to go in person at the center of public finances on which the taxed good depends. Bring your housing tax notice and all supporting documents with you. An agent will be able to help you formulate your complaint and check the cadastral information of your accommodation. This solution is particularly useful for complex cases.
What to do if the tax authorities make a mistake on the council tax?
Complaint deadline for contesting your housing tax
To contest this tax, you must follow a certain procedure and the required deadlines. The protest must take place before the 31st December of the following yearthat of the recovery of the housing tax. Therefore, for the housing tax due in 2025, a request for review must be made before December 31, 2026.
The tax authorities have six months to respondbut files processed online often receive a faster response. If the claim is refused, you can then refer the matter to the administrative court within two months.
Response from the tax administration to a housing tax dispute
Upon receipt, the Tax Office examines the file. During this period, the taxpayer does not benefit from a payment exemption of the housing tax. He can accompany his complaint with a request for suspension of payment. This request must be made during the dispute. The administration may grant it or not.
Following examination of the file, the Tax inform by email or post its decision (monitored processing by your finance center), either by a notice of relief or restitution if the dispute is accepted, or by registered letter with acknowledgment of receipt if the complaint is rejected or partially admitted.
Sample complaint letter in the event of an error on your housing tax
Subject: housing tax dispute, tax notice no. (tax notice number)
Tax file number: (tax file number)
Madam, Sir,
After having read the attached notice of assessment of my housing tax, I would like to send you this letter to contest the amount due.
Indeed, it seems to me that the amount requested is incorrect, because: (indicate as appropriate)
- That the reductions to which I am entitled due to the number of children in my care have not been taken into account.
- The rental value applied is incorrect.
- The tax rates are not correct.
- The exemption I benefit from has not been applied.
- The relief I benefit from is not applied.
- The amount of my monthly resources taken into account for the calculation of the housing tax is not correct.
As such, I kindly ask you to examine my file and recalculate the amount of my housing tax. I also request, in accordance with article L.277 of Book of tax proceduresthe benefit of the payment suspension until the decision of your department.
In the meantime, please accept, Madam, Sir, the expression of my sincere greetings.
Signature
Who is exempt from housing tax?
A taxpayer may be exempt from or obtain relief from housing tax on a second home if they demonstrate that the accommodation:
- East uninhabitable Or in heavy work making it unsuitable for any occupation (justified by estimate, invoices or technical reports);
- East employed professionally when the main residence is located far from the place of work (staff accommodation, dual residence imposed);
- East unoccupied regardless of the owner’s wishes (legal proceedings, squatted accommodation, prohibition to live in, disaster).
In these cases, the request must be filed with the tax service, accompanied by all the necessary supporting documents.
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