I: Taxable premises

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14071407 bis1407 ter

Article 1407 ter

French General Tax CodeIn force
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Updated 7 Nov 2023

I. - In municipalities classified in the geographical areas mentioned in I of Article 232, the municipal council may, by a resolution passed under the conditions laid down in article 1639 A bis, increase by a percentage of between 5% and 60% its share of the council tax assessment on second homes and other furnished premises not allocated to the principal dwelling due in respect of furnished accommodation.

The proceeds of the increase mentioned in the first paragraph of this I are paid to the municipality that introduced it.

This increase is not taken into account for the application of articles 1636 B sexies et 1636 B decies. However, the sum of the rate of council tax on second homes and other furnished premises not allocated to the principal dwelling of the municipality and the rate of council tax on second homes and other furnished premises not allocated to the principal dwelling of the municipality multiplied by the rate of the increase may not exceed the maximum rate of council tax on second homes and other furnished premises not allocated to the principal dwelling provided for in Article 1636 B septies.

II. - On a claim submitted within the period provided for in article R. * 196-2 of the tax procedures book and in the forms provided for by the same book, benefit from a reduction in the increase :

1° For housing located near the place where they carry out their professional activity, persons forced to reside in a place separate from that of their main home;

2° For the dwelling that was their main residence before they were permanently accommodated in an establishment or service mentioned in the first paragraph of article 1414 B of the present code, persons who benefit from the provisions of the same article;

3° Persons other than those mentioned in 1° and 2° who, for a reason beyond their control, are unable to allocate the dwelling for use as their main residence.

The rebates resulting from the application of 1° to 3° are payable by the municipality; they are deducted from the allocations mentioned in article L. 2332-2 du code général des collectivités territoriales.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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