Why have we not been paying taxe d’habitation on our French second home?

Reader Question: We bought a second home in March 2020 and paid taxe d’habitation in 2021 and 2022 with both bills also mentioning the Contribution a l'audiovisuel public. The last two years we have not received a bill. Should we be concerned or are we now exempt? The previous owner lived in the property full-time. 

It is likely that there has been an error in how your property has been categorised.

First, check that you have completed the Biens Immobiliers property declaration. This confirms the status of your property to the French tax authorities, including whether it is a main residence or second home. 

Property owners who fail to complete this declaration face a €150 fine (per property). 

Read more: Seven million French properties risk fine under new declaration rule

You can make the declaration online via your personal space on the French tax website, or at your local tax office on a paper form. 

As the previous owner used the property as a main home, it is possible the authorities do not know you are using the property as a secondary residence. 

As a reminder, even if you only own one property in France, it is not categorised as a main residence if you are not a French tax resident (usually, because you spend most of the year in another country).

Exemptions for taxe d’habitation are rare since the tax was reformed in 2023, existing primarily for properties available for rent (under certain conditions) and people who have moved into a care home. 

These exceptions do not appear to apply in your case. 

Read more: French second home: in what cases can you be exempt from taxe d’habitation?

If you do not pay the tax and this is discovered by the tax office later, you may have to pay for the missing years, plus an additional surcharge for late payment. 

The tax authorities are more likely to be lenient if you own up to a mistake than if you wait for them to discover it - especially if they suspect you avoided telling them. 

Audiovisual tax abolished

As for the Contribution à l'audiovisuel public, this was a tax that was previously levied to fund France’s public service TV and radio stations as part of the taxe d’habitation.

The tax was €138 per household, although some exemptions existed.

The Contribution à l'audiovisuel public was abolished for everyone in 2022. 

The taxe d’habitation itself was paid by most people with a French home until it was retired in 2023.

Since then, it is only paid by second-home owners.

The 2024 taxe d’habitation statements will be available online in November.

Read more: French second home tax notices to be sent in November - who pays it?