Are you the owner of a secondary residence, or plan to soon buy a house in Brittany and you wonder what your obligations relating to the property tax ? As you know, the property tax is a local tax and the rule is as follows : at each residence is linked to a housing tax, regardless of whether it be for a primary residence or a secondary residence. Thus, you held your secondary residence for a short period during the year, or you put it in the rental of furnished premises, you can not escape the payment of the tax.
The calculation of the property tax on a second home
If you are planning to buy a home, you must know that the property tax is calculated for the whole year depending on your situation as at 1st January.
Its amount depends on the rental value cadastral of the secondary residence that you are the owner and any of its outbuildings (garage, garden, parking, etc). Are taken into account in the calculation of the property tax on the size and number of rooms, and the property class of the house or the apartment in question.
DID YOU KNOW ?
As the owner of a second home, you do not have to pay additional contribution to the public audiovisual sector.
Property tax : what are the differences between primary residence and secondary ?
The major distinction between primary residence and secondary residence for the relief and capping, which are dependent on your income.
In fact, these two elements do not apply to the primary residence, never to a secondary slot. That said, some specific provisions can explain that there are variations in the amount of the tax.
The tax on vacant housing
In the municipalities where the tax on vacant homes is in effect, the Municipal Council is likely to increase the share of municipal tax residence to the tune of 20 %. To escape this markup when you buy a house, it is necessary to be exempt from property tax. To do this, it is necessary to :
- Be in the obligation to reside in a dwelling other than a main residence (the constraints of a professional activity, for example) ;
- Settle long term in a nursing home or an institution of care while maintaining the enjoyment of the principal residence ;
- Not being able to use his home as a principal residence for a reason beyond its control (operation planning, execution of works under the municipality etc).
DID YOU KNOW ?
Secondary residences are not included in the scope of the reform, announced by president Emmanuel Macron, which aims to exempt 80% of the French tax by 2020.
