In the process of divorce and Part of the marital home For almost a year, Sabine has just received a phone call from her husband informing her of the reception, Thursday, August 28, of their opinion property tax under the year 2025. Information with a request: that of pay halfas they have always done. What Sabine finds a little strong coffee since she has not occupied their house for months.
She forgets that, unlike fire the housing tax on the main residence, the property tax has nothing to do with the occupation status of the property. It doesn’t matter that she no longer lives there, she owned 50%, like her husband, on January 1, 2025, which made them both liable for property tax, according to their ownership.
Property tax: Who should pay it for housing in joint possession after a succession?
No tax solidarity for property tax
“If the former spouses remain owners of a property, they continue to pay the property tax together, even when the divorce is pronounced. The ex-spouse who still lives in the accommodation is not required to pay the entire property tax »underlines the law firm Picovschi, on its website. “In terms ofjoint possessionthe property tax remains the responsibility of all the joint owners, whether or not they occupy the premises. Thus, in the event of separation, the spouse who occupies the accommodation is entitled to ask the one who left the places of Set part of the property taxin proportion to his rights in joint possession ”adds the cabinet Sourthez lawyer.
What happens if Sabine is unable to pay her share of the property tax? Is the tax administration entitled to claim this sum from its future ex-husband? “”The spouses are united with household debts. However, the property tax is not not considered a household debt. The tax center will therefore not be able to ask a spouse the full payment of the property tax »recalls the lawyer Romain Omer on his blog.
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Amicable or litigation divorce
Sabine and her husband can however agree on a different distribution of payment of the property tax, which will be detailed in the divorce agreement. “As part of a Divorce by mutual consentthe spouses must agree on the distribution of the property tax and Several solutions existwhich depend on the situation of the two ex-spouses. For example, it can agree that, even if it is a common good, only one will pay the property tax. They can also decide that one will pay 60% of the tax and the other by 40% ”illustrious master Omer. On the other hand, in the event of litigation divorce, it is the family judge which will determine in what respective proportions the ex-spouses will take charge of the payment of the property tax.
