HOUSING TAX 2021. The sending of residence tax notices must start at the beginning of October, for payment in mid-November. Are you liable for housing tax? To be exempt, your tax income must be below a ceiling.
[Mis à jour le 17 septembre 2021 à 11h17] Have you received your property tax notice? Expect to receive your council tax notice quickly, too. The deadline for paying the housing tax is November 15 (November 20, if you pay online). In 2021, the reform of the housing tax will continue: the vast majority of taxpayers are no longer liable for it since last year. Only the wealthiest households still have to pay it. They still benefit from a 30% reduction. How do you know if you are affected? Your reference tax income must not exceed a ceiling, set according to the number of shares in the family quotient. While waiting for your council tax assessment notice, be aware that a procedure allows you to be fixed: consult your last income tax notice, and those of all occupants of the accommodation, especially if you live in a shared apartment. VYou can also use the simulator available on thee tax website. You just need to enter your reference tax income – and those of all members of the household who occupy the dwelling – as well as the number of shares.
The housing tax is a local tax, which concerns all occupants of a dwelling, whether they are owners, owner-occupiers or tenants. The amount of tax is calculated according to the characteristics of your home and a rate voted by your municipality. It depends on the accommodation in which you reside on January 1 of the tax year. Clearly, if you moved during the year, you will be liable for the housing tax on your old accommodation.
The council tax notice is usually sent in early fall, early October, a few weeks before the payment deadline. If you are not paid monthly, the date of payment of the council tax varies according to the method of payment chosen, in mid-November: November 15, 2021 for a non-paperless payment and 20 November 2021 for online payment (direct debit on November 25). Please note: you have until October 31, 2021 to sign up for the housing tax levy on expiry – if you still owe it.
Please note: not all TH and CAP notices are drawn up for this date. Indeed, there is a second issue, for which the payment deadline is set at December 15 (December 20 for dematerialized payment). In this case, the notices are sent or visible in the tax account during November. ”It is therefore imperative that you read your tax notice local upon receipt.
I cannot pay my housing tax, what solutions?
The tax administration may agree to grant a delay in payment or organize an averaging scheme (only for those facing a sudden drop in income for the latter), when a taxpayer experiences financial difficulties. You are strongly advised to initiate the procedures as soon as you receive your tax notice.
Yes. On paper, this local tax concerns all occupants of a dwelling : whether you are a tenant or an owner. You are therefore liable for housing tax for the property you occupy on January 1 of the tax year, for the entire year, even if you moved during the year. There is no sharing of the tax with the owner-lessor. “The owner of the accommodation has 3 months to report the move of his tenant to the center of taxes“, one indicates on the public service site.” If he does not do it, he will have to pay the tax himself. As a reminder, a reform of the housing tax has been initiated since 2018. If your reference tax income is below a ceiling (read below), then you are no longer liable for local tax since 2020. Watch out if your income has increasedbecause you will have to pay it. You will then benefit from a reduction of 30% (65% in 2022) before the total disappearance in 2023.
Consult your latest income tax notice without delay, transmitted since the end of July, on impots.gouv.fr. Objective, consult the amount of your reference tax income. Indeed, if it exceeds the ceiling set by the tax authorities, you risk being liable for housing tax, even if you were exempt last year. Here are therefore the thresholds not to be exceeded to benefit from the total exemption:
- 1 share: 27,761 euros
- 1.5 share: 35,986 euros
- 2 parts : 44 211 euros
- 2,5 parts : 50 380 euros
- 3 parts : 56 549 euros
- 3,5 parts : 62 718 euros
What about those above? If they are just above, you benefit from a degressive exemption. Here, then, are the tax income ceilings beyond which you are considered a well-off household and benefit from a 30% rebate in 2021 :
- 1 share: 28,789 euros
- 1.5 share: 37,529 euros
- 2 parts : 46 268 euros
- 2,5 parts : 52 438 euros
- 3 parts : 58 607 euros
- 3,5 parts : 64 776 euros
Only certain taxpayers are still liable for local tax on their main residence in 2021, thanks to the continuation of the reform initiated in 2018. Here are the tax income ceilings beyond which you benefit from a reduction the 30% and 2021 :
- 1 part : 28 789 €
- 1,5 part : 37 529 €
- 2 parts : 46 268 €
- 2,5 parts : 52 438 €
- 3 parts : 58 607 €
- 3,5 parts : 64 776 €
Did you benefit from a total exemption in 2020? Beware if your income has increased sharply between last year and this year: you are not immune to having to pay housing tax, even with a partial relief. The final elimination will be effective in 2023. Are you wondering about the impact of the housing tax reform on you this year? Consult our dedicated file without further delay.
Until now, it was possible to benefit from other categorical housing tax exemption schemes: beneficiaries of the AAH, Aspa, Asi, people over 60, etc. “Article 16 of law n ° 2019-1479 of 28 December 2019 on finance for 2020 removes categorical exemptions”, states one in the practical brochure of local taxes 2021. “However, the reduction of the contribution to the public broadcasting is maintained for these taxpayers if they respect the conditions of grant”. The total exemption from housing tax for the main residence applies for the vast majority of taxpayers. As a reminder, your reference tax income must not exceed a ceiling (read above).
Were you convinced that you had to pay your housing tax only for your main residence? Think again. Each accommodation gives rise to a housing tax, including second homes. The calculation is identical to the housing tax relating to the main residence. Some municipalities may decide to apply an increase of 5 to 60% for towns affected by the tax on vacant housing.
It is possible to claim an exemption from this increase if you do not live in the accommodation concerned for the following reasons: you are forced to live in a place different from your main residence, for professional reasons ; you are hosted in a nursing home ; you cannot use your home as your main home for reasons beyond your control. As a reminder, the deletion of the housing tax in 2023 only concerns main residences. The tax will continue to apply under the same conditions in the years to come.
Parking spaces, garages and sheds located at a distance of less than one kilometer are subject to a council tax notice. They are in fact considered as property and therefore taxable. If you have a garage at an address other than your home address, it is quite normal for you to receive two tax notices: one for your main residence and one for your garage.
The tax administration starts by calculating the cadastral rental value housing. It corresponds to the theoretical rent level that your accommodation would produce if it were rented. This value depends on multiple criteria such as floor space and “comfort elements”. As a reminder, it is also used for the calculation of the property tax. Once this cadastral value is obtained, the tax authorities apply certain abatements, obtaining a net value. The latter is multiplied by the tax rate set by your local authority, in order to obtain your housing tax. As a reminder, this rate, revised each year, because it is specific to each municipality.
There is no exemption mechanism for students. On the other hand, it is possible to benefit from a reduction, if you declare your income alone and if you are still attached to your parents’ tax household. In this case, you must address a complaint to the tax service with a copy of your parents’ last tax notice.
“This relief or capping device based on income is removed from housing taxes due for 2020”, explains the tax authorities on its site. “This abolition follows the implementation of a new housing tax relief instituted from the taxes established for 2018. This relief is 100% of the housing tax for eligible households in 2020 “. Other students are not subject to housing tax. This is the case if you live in a residence assigned to student accommodation, chez an individual in furnished room and if you are staying in a residence of the Crous.
In shared accommodation, are we subject to housing tax?
You are not exempt from paying the housing tax. The tax notice is addressed to a single occupant. It is therefore the latter who will have to pay it to the tax authorities. However, you have the option of reporting to the tax authorities the presence of a second occupant. If you choose this solution, you both become responsible for paying this tax. If you are in a colocation with a greater number of occupants, it is up to you to distribute the charge of the housing tax.