A housing tax is a tax levied by local governments and land development concentrated. It is usually due every January and the first year as any person in a room furnished. Even if you’re not on that day, the tax will still be charged if the room is registered as a home.For those who hope to move in mid-year and get a tax cut, the tax will still be the same for the annual tenant leaves the property after 1 January. However, payment may be made monthly in order to alleviate it. Also note that if your tenant has moved, you must prevent the collector of one month later if you do not want to pay the balance of the property tax that would normally be paid by the tenant.

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The premises concerned or exempt from housing tax

The tax applies to all residential premises decorated with furniture on January 1st, be it a house, a principal or secondary residence . The empty homes that day will then be excluded if you bring proof. Know all the same as the immediate dependencies to a dwelling such as sheds, parking, room service located around 1 km of the dwelling will be taxable even unfurnished. Business premises subject to business tax are not taxable to the tax. Be aware that some premises are legally exempt such as dormitories, offices of public officials. By cons, nursing homes may be subject.

Those taxable or tax-exempt housing

The residence tax is paid by the persons occupying a home for young workers, tenants, homeowners, a principal or secondary residence and even residents of nursing homes, caretakers and guardians. By cons, domestic workers are not housed concerned. The same goes for the widowed and aged over 60 years under a specific request, the disabled and infirm who can not work, people who hold additional allowances or allowances for disabled adults. Diplomatic personnel and some foreign officials may also be exempt. The beneficiaries of the Revenu Minimum is also exempt. Some people can also enjoy a rebate of tax. Among them, those whose incomes are low but that under certain conditions cap as appropriate. Relief can be reduced by 100%, 50% on the portion of the housing tax capped at a specified sum or a ceiling when the housing tax liabilities.

The calculation of the housing tax

The tax is calculated on the sum of the rental value of housing. The tax rate may vary between territories. The same applies to allowances which are among those who must be related to family expenses for the first two dependents than for others. They may be children of taxable persons or their ancestors over the age of 70 or disabled living under their roof. There is also a general allowance optional and another for low-income people and people with disabilities can work. Allowances may be fixed or a percentage which also differs by jurisdiction, the municipality or region.