Property tax: Am I entitled to a reduction for vacant housing?

The property tax on real estate is normally due, whether inhabited or not. But here is in which cases you can request a property tax reduction for vacant housing.

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Owner lessor of an apartment, your tenant informed you of his departure and the real estate agency seems to be able to find him a replacement. The prospect of a few weeks, even a few months, of rental vacancy You worry, the rents received funding the reimbursement of the credit monthly payment that you have contracted to buy the property. But, to everything unhappy being good, an prolonged rental vacancy could allow you to obtain a relief (a decrease) of property tax.

Certainly, “The property tax is due, whether the premises are occupied or vacant”recalls the tax administration on its website. But taxpayers can obtain a reduction in the event of a vacancy of a property “Normally intended for rental” Or in the event of unexploitation of a building which was used by the taxpayer himself for commercial or industrial use.

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Three conditions for a property tax reduction

This reduction constitutes “An exception to the principle of annuality” of the property tax and is only granted on presentation of a complaint at the center of public finances on which the property depends, specifies the taxman. Three cumulative conditions must also be met so that the reduction is granted. First, housing vacancy must be independent of the taxpayer’s will. This is the case of the landlord owner at the start of his tenant and pending another. Then vacancy must have lasted since at least three months. Finally, it must concern the entire building or “A part liable to rental or separate exploitation”like accommodation.

Complaints intended to obtain the tax tax reduction must be presented no later than December 31 of the year following that during which the vacancy reaches this minimum duration of three months. The reduction applies not only to the property tax but also to all the annex taxes, including the household waste removal tax.

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Doutement calculated by twelfths

The reduction is calculated by whole twelfthsfrom the first day of the month following that of the start of the vacancy, until the last day of the month during which it ended. Take the case of a building remained vacant from November 10, 2023 to February 15, 2024. The owner can claim the following tax reductions: a twelfth (December) of the tax linked to the year 2023, via a request presented in 2024, and two twelfths (January and February) of the tax of the year 2024, by means of a request presented in 2025.