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taxe fonciere and d'habitation after selling

Anybody give me a clear answer on this please ? I sold my house in March 2019 and was surprised to find that I'd still have to pay the full taxe d'habitation when the bill comes in November 2019. The Notaire said that this was based on the person resident in the property on 01 January 2019 as 'everyone has to be living somewhere'. I also received a pro-rata payment for Taxe Fonciere from the buyer which I believed to be for the period Nov 2018 to Nov 2019 which I'd already paid. Now I've received the latest Taxe Fonciere bill. I queried this with the Notaire who says I must pay it. I'm confused by this, am I not paying both bills for the period Nov 2019-Nov 20 despite me not owning the property ? Or do I have this wrong and both the Taxe bills are paid in arrears for the year just passed ?
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Re: taxe fonciere and d'habitation after selling

Taxe d'hab, as explained to you:  whoever lives in the property on 1st January pays for the whole of that year (Jan to Dec)

Taxe fonc, likewise charged for current year.  So, from your info, I would say that the bill received would be from January to March 2019.  This bill is usually pro rata and you pay for the months (part of the year) in which you are the owner.

Apprendre une langue, c'est faire un voyage différent chaque jour.
from Fle pour les curieux
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Re: taxe fonciere and d'habitation after selling

You have to pay both in full, BUT
1) The person in residence on the 1st January is responsible for the TH  of the whole year 2019 as your Notaire said.
2) You have to pay the taxe foncières for  the year 2019, but should have received a pro-rata payment from the buyer for March 2019 until the end of the year so you have already had most of the bill paid for you.
The dates are for a calendar year not from November to November.
The bills are paid in arrears in the Autumn of the year in question.

The fact that an opinion has been widely held is no evidence whatever that it is not utterly absurd; indeed in view of the silliness of the majority of mankind, a widespread belief is more likely to be foolish than sensible.
- Bertrand Russell
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Re: taxe fonciere and d'habitation after selling

I have just received my bill for my Tax Fonciers for 2019 which will be paid in October. It is valid from 01.01.2019 to 31.12.2019, it does not run from November to November.
As I understand it you are responsible for the Tax d’habitation as you were the ‘resident’ on 01.01.2019. The Tax Fonciere will be split between you and the new owner. You will be responsible for the period from 01.01.2019 until the date of the sale, the new owner will be responsible for the period from the sale to 31.12.2019. As you will be billed for the whole period I presume that the money you received from the buyer is for their part. It sounds to me as though all is in order.
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Re: taxe fonciere and d'habitation after selling

I am not saying that it is not a good thing that when the property is sold that a pro rata thing is done, based on the previous year's bill.

BUT, as it is the liability of the person who owned and lived in the property on the 1st of January, it always amazes me that the pro rata card is played.

Obviously there is no legal liability on the new owner, simply a generous  good will gesture. So Scalehill, I think I would be rather happy that I have had a partial payment.

All this info is on the Service Public web site, and was always clear on the back of paper bills, but I am sure that it is clear on the impots.gouv. fr web site too.

Well it wasn't clear on the impots web site, but was on the service public site:-



both links should be live.

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Re: taxe fonciere and d'habitation after selling

Thanks for all the replies. For the past 20 years I've been sailing along thinking that the Taxes were payment in advance rather than arrears. So all does seem in order.
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Re: taxe fonciere and d'habitation after selling

Sadly it is just like that. You pay for that year, during that year.



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