Each year, any real owner must discharge his local taxes where the real estate tax in fact part to be used as financing with the budget of the local government agencies. With this one can be added the tax of removal of the household refuse. It varies according to the characteristics of the good, but must be obligatorily discharged.
The tax on the built property
The real estate tax on the frame as applies for all the overcome properties of a building above ground as in the basement. It touches also the immediate dependences of the building: carpark, garden, court… Any person legally owner of these goods must discharge tax which it occupies or not the place.
The calculation of the tax is based on the situation of the good at January 1st of the year of payment. This calculation as well includes the main homes as secondary or the goods put in hiring. More precisely, constructions which cannot be moved without undergoing a destruction are regarded as subjected to the tax on land on the frame.
The real estate tax contributes to the investment and operational budget of the communes, the intercommunalities and the departments. The finance law 2011 withdraws the competence of the areas in the perception of this one.
The tax on the undeveloped properties
The not built possessions of ground are also with the constraint of the real estate tax. That relates to all the properties, it does not matter their nature or their utility: passage of railways, mining, ponds, salt pans, greenhouses…
The tax discharges within sight of the situation of the good at January 1st, 2011 and must be carried out for the whole year. The transfer of the good in the course of year does not make profit from rebate to the owner nor of additional expenses to the purchaser.
The calculation of the tax is based on the cadastral income multiplied by the rates voted by the qualified public bodies. The product of this imposition enters the budget financing of the local government agencies.
The modifications made to the ground, does not involve the exemption of the tax. However, in the event of disappearance of the good or of depression which would make the good unusable, taxation can be abandoned.
Land exemption of taxes
In certain cases, exemptions of tax can be granted. The personal situation of the applicant and the site of the good are taken into account and can be seen granting is fiscal relief, abatements or of the exemptions.
The official journal of March 26th, 2011 takes account, for the granting of such tax incentives, of a certain threshold of income: 10 O24 euros carried out in 2010. These people with weak income can be the object of a partial or total exemption for a certain period.
For the constructions or the grounds located in zones at possible hazards, the Code of the Taxes grants also reductions or freedoms from tax.
In addition, certain parts of a building can also profit from it from their economic interest. One can quote in particular the cattle sheds, the barns, the wine cellars… Let us recall that these exemptions touch as well the built properties as not built. The communities can also vote in assembly the advantages which they will grant to their managed. |
