TAX HOUSING 2020. The executive has decided not to revise the timetable for the abolition of this local tax. This year, some taxpayers will not be liable for the tax. Do you part, or must you still pay ? It explains everything.

Summary Deletion Calculation of the Shared Student Parking secondary Residence Exemptions

[updated July 21, 2020 at 10h38] are you one of the lucky ones ? The year 2020 is in effect marked by a major change : some tax households will not have to pay the property tax this fall. This provision operates in the context of the removal of this local tax on principal residences only - and for the more modest. For the 20% of the population, on the other hand, it will be necessary to exercise patience : the schedule calls for a final disappearance of the tax in 2023. During his speech of 14 July, the president of the Republic had proposed to revise this calendar. However, the latter is maintained, " said Prime minister Jean Castex. "The housing tax, is a tax decrease. The question could be raised whether it is shifted a bit the pace of the decline, he explained. "To this day (...) we will continue on the same pace, so the removal of the housing tax, in accordance with the timetable (scheduled), will be maintained". Is this to say that the decision is final ? Far from it. At the microphone of France 2, the tenant of Matignon warned : "we will adapt according to the evolution of the economic situation". You don't know if you'll still have to pay the property tax next year ? Don't panic, we will explain all.

Removal of the property tax : that will still have to pay 2020 ?

The final disappearance of the housing tax for all taxpayers who pay will take effect in 2023. The households of more modest means, to them, it will disappear as soon as this year. To qualify, your income tax reference number (on your notice of tax 2020, covering the revenues of the year 2019) shall not exceed a threshold, fixed according to your family quotient. Here are the ceilings that apply this year :

For a share : 27 706 € 1.5 unit : 35 915 € For two units : 44 124 € For 2.5 units : 50 281 € For three units : 56 438 € For 3.5 units : 62 595 €

If you are monthly payments, he had to remember to vary your monthly payments. You avoid " a cash advance and a reimbursement at the end of the year", indicated the department's Action and of public accounts in a press release. In your particular space, click on "Payments" then "Manage my contracts of levy". Select the contract dedicated to the property tax, and then click on "Change or stop your withdrawals" and "vary your monthly deductions". It is to be noted that several situations may arise . It explains everything :

You are the holder of a television set, you will need to continue to pay the contribution to the audiovisual public : either you remove the mensualisation - and have to pay the TV license in the fall of 2020 -, you can either keep the mensualisation of it, and indicate the total amount (138 euros for a reminder) in the dedicated box "Total of the calculated tax for the year". You don't have a television and therefore do not have to pay the TV licence : you can simply terminate your contract monthly direct debit .

Your income tax reference exceeds very slightly the thresholds mentioned above ? It may be that you may be entitled to at least a reduction, also called reduction. Here are the limits not to be exceeded to benefit from a reduction in local tax :

To share : 28 732 € 1.5 unit : 37 455 € For two units : 46 177 € For 2.5 units : 55 334 € For three units : 58 491 € For 3.5 units : 64 648€

Your income tax reference exceeds these thresholds ? In this case, you are part of it, in the eyes of the fisc, of the 20% most affluent. In 2020, you will pay the tax, as full pot. You are not at the shelter to see the amount of your property tax increase . An amendment of the budget provides for increase in rental values to compensate for the decrease in revenues for local communities.

How the property tax is calculated ?

The tax administration begins by calculating the rental value cadastral of the slot. It corresponds to the level of imputed rent that would be produced by your home if it was rented. This value depends on multiple criteria such as floor area and the "elements of comfort". As a reminder, it is also used for the calculation of land tax. Once this cadastral value is obtained, the tax applies to certain reliefs, getting a net value. The latter is multiplied by the tax rates set by your community, in order to get your housing tax. as a reminder, this rate, which is revised every year, because it is specific to each joint .

Is it subject to the tax of dwelling in a shared flat ?

In a joint tenancy, you do not escape either to the payment of the tax in 2019. The notice of tax is directed to a single occupant. It is therefore the latter that will be paid to the tax authorities. You do, however, have the ability to report to the tax authorities the presence of a second occupant. If you opt for this solution, you become therefore both responsible for payment of this tax. If you are in a joint tenancy with a greater number of occupants, up to you to spread the burden of the property tax.

The students are-they are liable for the tax to habitation ?

Keep in mind that there is no exemption mechanism for the students. On the other hand, it is possible to benefit from a relief , if you declare your income alone and if you are still attached to the household of your parents. In this case, you must contact a claim to the tax department, with a copy of the last notice of taxation of your parents . Other students are not subject to the housing tax and so do not pay in 2019. This is the case if you live in a residence assigned to the student housing, in a particular bedroom and if you are located in a residence of the Crous.

The parking lots do they give rise to a housing tax ?

The parking spaces, garages and sheds, located at a distance less than one kilometre are the subject of a notice of housing tax. They are considered as property and therefore taxable. If you have a garage at an address other than your home, it is quite normal that you receive two notices of tax : one for your primary residence and one for your garage.

Do I have to pay tax for my secondary residence ?

You were convinced of having to pay your property tax only for your primary residence ? Think again. Each unit gives rise to a tax home , including secondary residences. The calculation is identical to the housing tax on primary residence. Some municipalities may decide to apply an increase of 5% to 60% for the towns concerned by the tax on vacant housing.

It is possible to claim an exemption of this premium if you do not reside in the dwelling concerned for the following reasons : you are forced to reside in a different place from your main dwelling, for professional reasons ; you are hosted in home ; you can use your home as a principal residence for the reasons beyond your control . As a reminder, the deletion of the property tax in 2023, relates only to principal residences. The tax will continue to apply under the same conditions in the coming years.

That does not pay the housing tax ? Exemptions

It is possible to benefit from exemptions from property tax. These devices for the elderly and people with disabilities, subject to conditions. Here are the details :

The sick or disabled , whose employment does not meet their needs ; recipients of the allowance for disabled adult (AAH) ; recipients of the solidarity allowance for the elderly (Aspa) ; recipients of the supplementary allowance for disability (Asi) ; widowers (without age condition) ; The people older than 60 years.

It is to be noted that the income requirements must also be met - except for the beneficiaries of the Asi and the Aspa. In detail, this is your income tax reference - the one that precedes the year of the request for exemption is taken into account. It should not exceed 10 988 euros for a single person in 2019 .

If you are over 60 years old, you can be exempt, condition of not having been subject to the wealth tax real estate (IFI). People of modest condition must occupy the accommodation (from the 1st of January) either alone or with their spouse / partner or a dependent for tax purposes, either with persons of the same allocation, or of which the income tax reference does not exceed the threshold of 10 988 euros (for the first part of the quotient familial). Namely : in principle, the tax relief of home is automatic and requires no action on your part. If you have received a notice of housing tax then you thought you'd fill in all of the conditions, please contact the tax administration and provide him all the documentation supporting your situation, opening your right to an exemption.

I can't pay my property tax, what are the solutions ?

The tax authorities may agree to grant an extension of time of payment or arrange a device for averaging (only for those who are confronted with a sudden drop of income for the latter), when a taxpayer is in financial difficulties. It is strongly advised to initiate the steps upon receipt of your notice of tax.

In the first case, it is necessary to send a request via your secure messaging system in your personal space. Click on "Write to administration", then on "I have a problem regarding the paplus my tax," and "I have difficulty in paying". You will need to provide multiple documents (the questionnaire "payment difficulties available here, your opinion of taxes, a RIB, and documents that support your situation such as pay slips). The processing time is two months. Past this time limit, the absence of a response is denial.

Date Of Update: 21 July 2020, 09:57