Tax Fonciere
 

Hi, all. Could someone please explain to me why I have received a 2021 Tax Fonciere bill in the UK for a property I sold in March 2020

Re: Tax Fonciere
 

Hi, welcome to BE. You've posted this in The Lounge, which is a sub-forum for general chat for everybody in all countries. Can you let us know which country this relates to (France?)? We can then move the thread to the relevant sub-forum where hopefully you'll get some helpful answers.

:)

Re: Tax Fonciere
 

Hi, oh, sorry!
Yes it refers to France, thanks for letting me know 😊

Re: Tax Fonciere
 

No worries at all, thought it would be France but didn't want to move it to the wrong place!

I'll move it now, I'm sure the good folks in the France forum will be able to help.

Re: Tax Fonciere
 

I think you would do best to ask this question to the tax office that sent it.
Normally the bill for calendar year 2021 should have been sent to the person who owned the property on 1.1.21.
Possible explanations might be: the tax office computer had a brain fart / the change of ownership has not been correctly recorded and notified / I can't actually think of any more.
I would flag it up with them quite soon, before a taxe d'habitation bill rocks up as well.

Re: Tax Fonciere
 

Oh, that makes feel a little better, I do think it's a mistake, or more likely the notaire hasn't informed the tax office! They were so laid back they were horizontal.... Or lifeless 🤔

Re: Tax Fonciere
 

When you sold the property the notaire would have given you two attestations de vente one with the sale price on to show to financial institutions the other without it
You need to write to the tax office ASAP enclosing a Copy of the attestation showing when you sold the property

Re: Tax Fonciere
 

Re: Tax Fonciere
 

If you sold the property in March 2020, you owned it from 1st January for 3 months of that year and that's why you've received the Taxe Foncière bill. I sold a property at the end of June this year, the Notaire "reimbursed" me the T.F., based on the year before's sum, and I'll be paying it back next year when the 2021 bill arrives. I don't understand the Notaire's mathematics, I thought that old/new owners paid the T.F. on a pro rata basis, but our's not to reason why....
In any case, as recommended, write to your former Tax Office ASAP, enclosing the Attestation de Vente indicating the price, before the deadline for paying.
HTH

Re: Tax Fonciere
 

I don't understand. Are you sure you're not a year out here?
Surely the bills being sent out now are for this year i.e. 2021. Mine is definitely headed "Avis de taxes foncières 2021".
You pay in arrears, but only 10 / 11 months in arrears. Not, nearly two years in arrears.
So if you sold the property in June this year, this should be the last year you pay property tax on it.
The 2021 property tax bills are based, where relevant, on your income during 2020 which you declared in 2021. Maybe that's where the confusion lies.

As you say it is normal to share out the taxe foncière. In that case the buyer would have paid three quarters of the annual sum and Paulant would have received this along with the selling price. It should be itemised on the final calculation.

Re: Tax Fonciere
 

Hi thanks for the heads up. I've just got to find the correct documents to post.
I've definitely had a bill for the full amount and not pro rata so I think Its either myself or the notaire that has overlooked informing the tax office.... hopefully!

Re: Tax Fonciere
 

Yes, the tax office doesn't pro rata the bill.

What dmu was saying that often when a property changes hands mid year, which inevitably most do, the buyer and seller usually agree to share the tax foncière for that year pro rata. The notaire works out the monthly tax based on the most recent bill, and the buyer pays this to the seller at the time the sale goes through. So the seller has this money set aside (or spent, or whatever) and when the bill arrives, they pay the full amount but in fact the buyer has already chipped in.
If that's the case, on the final calculation the notaire will specify the TF contribution separate from the price paid for the property, because the TF contribution wouldn't be included in any capital gains tax calculations.
This is a custom not a legal requirement, it is agreed between buyer and seller. Some buyers will refuse to chip in and you can't make them.

Re: Tax Fonciere
 

I do recall in my mountain of paperwork this being calculated for but checking my emails, I paid the full amount in October 2020, that's fine, I understand that the owner on the 1st of Jan that year is liable for the full amount, happily paid that and following on from that consequently paid the Tax Habitation, as far as I understood, that was that....

Re: Tax Fonciere
 

The owner as of 1st Jan always pay the full amount to the tax office. They don't pro rata bills.
The money that the buyer chips in, if they do, is a separate transaction between buyer and seller. If the buyer's share pro ratas out at 200€, they give the seller 200€ in March or whenever the sale goes through. Then when the seller receives the bill in October, they already have the buyer's 200€ to put towards it.

Re: Tax Fonciere
 

My case if even more complicated ;
Last week I received a credit for tax foncières at an amount I did not recognize.
I decided to wait and see what happens.
Today on my account with the tax office finally a bill appears for that amount which is for the property I sold last year May.
So I was credited before I was invoiced ... A la Française ?
So now I have an invoice and a bill for the same amount.
Otoh, I have not (yet) received the bill for the house I own now and which I already have sold as from next week.
Back to wait and see what will happen next ;)

I try to keep them on their toes and they fail miserably :nod: