Housing tax: who must pay it in the event of a sale?

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The housing tax on main residences is bowing out. While only the wealthiest households still pay this local tax, its definitive abolition will be effective from 2023. If you are one of the taxpayers who still have to pay it, then watch your mailbox: your postman will soon be submit your review. You will then have until midnight November 15 to make the payment, with an additional five days if you choose to pay the tax online.

Have you received a residence tax notice on a property that you no longer occupy? If you have sold a property this year, this is completely normal: the tax is the sole responsibility of the person who lives in the home on 1 January. If you are subject to payment of the housing tax and that you moved, even on January 2, then it is you who is indebted, and not the buyer. For his part, the latter must pay the housing tax for the accommodation in which he lived on January 1 of the current year.

The property tax must be divided between the seller and the buyer. “The compromises therefore contain standard clauses providing for a ‘pro rata-temporis’ distribution. The buyer thus reimburses the seller for the share of property tax corresponding to the part of the year during which he is the owner”, explains the Particulier site to Particular.

Suppose you sold your property in June: it would be legitimate for you to pay half the amount of the property tax, and the buyer the rest.