I: Taxable premises

I. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:

1° For all furnished premises allocated to residential use other than those allocated to the main residence;

2° For premises furnished in accordance with their intended purpose and occupied privately by companies, associations and private bodies and which are not retained for the establishment of the business property tax;

3° For furnished premises of a non-industrial or non-commercial nature occupied by State, departmental and municipal bodies, as well as public establishments other than those referred to in 1° of II of Article 1408.

II. - The following are not liable for tax:

1° Premises liable for the business property tax when they do not form part of the taxpayers' personal dwelling;

2° Buildings used for rural farms;

3° Premises intended for the accommodation of pupils in schools and boarding schools;

4° Offices of public officials ;

5° Premises allocated to student accommodation in university halls of residence when the management of these premises is provided by a regional centre for university and school works or by a body making the provision thereof subject to similar financial and occupancy conditions. A decree sets out the evidence to be produced by these organisations.

III. - In the rural revitalisation zones referred to in Article 1465 A, the municipalities may, by means of a general decision taken under the conditions provided for in I of article 1639 A bis, exempt:

1° (repealed);

2° Premises classified as furnished tourist accommodation under the conditions provided for in l'article L. 324-1 of the Tourism Code;

3° Bed and breakfast accommodation within the meaning of Article L. 324-3 of the Tourism Code.

The decision taken by the municipality has effect for the determination of the share of the council tax on second homes and other furnished premises not allocated to the main dwelling, relating to these premises, to be paid by the municipality and, where applicable, by the public establishment for inter-municipal cooperation with its own tax system of which it is a member. It may concern one or more categories of premises.

To benefit from this exemption, the person liable for the council tax on second homes and other furnished premises not used as a main residence must submit a declaration to the tax department of the place where the property is located, before 1 January of each year in respect of which the exemption is applicable, together with all the information proving the use of the premises.