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Can anyone give a definitive answer to this situation?

A property which was empty and in inhabited from Jan 1 st until early July when a Tennant moved in. The owner receives a tax Hab bill in their name and usually applies for empty property status thus a nil bill.
Does this bill now have to be sent back to the tressor naming the Tennant at the address?

hi, normally the tresor public will know because when the tennant does their declaration d'impots in 2014 it asks where they live on the 1st january of that year.

But how about 2013?

the bill she has just got is for 2013, if nobody was in the house on the 1st january 2013 then it is the owner who gets the bill( don't know if you pay tax dhab for a house that is not lived in). Next year the tennant declares that they live in the house on the 1st jan 2014 and then they will have the pleasure of getting the bill around this time of theyear. This year they would have got the bill for the place they were living in on the 1st january 2013.

OK thanks. Normally for an empty property an attestation is issued from LA maire to say the house is empty, so no tax Han bill. This year that cannot be done as there is a Tennant in.

Off to tressor tomorrow, perhaps an attestation sur honor will have to be done.

If there is no tenant in situ on Jan 1st then the owner is liable for the Taxe Hab.

I would take a copy of the bail that you did for the tenant , that way you can prove at what date they moved in and if there was a tenant before that who moved out before the 1st january2013 then the proof for that as well. Then it will be up to the tresor public to decide how much is owed as it was not empty for the whole year.

redneckrover wrote:If there is no tenant in situ on Jan 1st then the owner is liable for the Taxe Hab.

No tax Hab is paid on an empty property providing it is un furnished, that has certainly been my case .

Good idea re copy of bail.

Correct , I was referring to a furnished property.