Property tax (taxe foncière) is due each year by whoever owns the property on 1 January. It is deductible from your LMNP result under the real regime.
Payment. The notice is available in your personal account at the end of summer. It is usually payable by mid-October; the exact date is on the notice. You can pay online, or opt for monthly or due-date direct debit from your personal account.
2-year exemption (new-build or off-plan property). A newly built home can be exempt from property tax for the 2 years following its completion.
- Completion must be declared within 90 days, in your personal account under "Gérer mes biens immobiliers" (Manage my properties). For a flat, the form is H2 (H1 is for houses).
- The local council may limit the exemption to part of the property's value, so it is not always full.
- A late declaration means losing all or part of the exemption.
TEOM (household waste collection tax) appears on the same notice. It remains payable even during the 2-year exemption. Depending on your lease, it may be recoverable from the operator or tenant; Celavigestion handles the claim once we receive your complete notice.
Uploading your notice
- Log in to your client portal.
- Open "Télécharger vos documents" › "Taxe foncière" (Property tax), then the relevant property and year (details in article 2.2).
- Upload every page of the notice. The TEOM details are on page 2: without them, we cannot recover it.