Every year in October and November, the Taxe Foncière and the Taxe d'Habitation need to be paid.
The Taxe Foncière is a land tax payable by the owner of a property. The difference with the Taxe d'Habitation is the fact that the payment which is still due in full by who ever owned the property on the 1st of January, will be calculated on a pro-rota basis between the existing owner and the new one. The new owner will have to pay the pro-rota of the Tax to the notary who will then credit the account of the previous owner.
The tax is collected annually in arrears; the tax notice is usually sent in September and should be paid by mid-october.
The Taxe d'Habitation which is a local tax payable on habitable buildings ; so if it is furnished and supplied with water and electricity, is paid by the person who is living permanently in the property. The occupant of the property on the 1st day of January is liable for paying this tax even if the property is only used occasionally. So if you bought a property in the course of this year, the previous owner would be responsible for paying the Taxe d'Habitation this year as they would have been living in the property on the 1st January. However if you sold your property in the course of this year, you will be responsible for paying the Taxe d'Habitation.
The tax is also collected annually in arrears; the tax notice is usually sent in October and should be paid by mid-november.
Paiements: There are several ways of paying the taxes; it can be paid by cash, by cheque, by TIP, by bank transfer or with a monthly direct debit, a debit on the due date and even online