Who pays French property tax following shared house inheritance?
People with a lifetime right to use a house are usually responsible for paying
Those who inherit a property must still pay the taxes due on it
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Reader Question: My sister and I inherited our father鈥檚 main home in south-west France. As we both own 50%, who pays taxe fonci猫re now?
There is no exemption for France鈥檚 main property tax, taxe fonci猫re, in the case of inheriting.
The tax must usually be paid by the owner of the property on January 1 each year, and in the case of an inheritance the tax bill for the year of death is made out still in the name of the deceased but stands to be paid by their heir or heirs.
In cases where multiple heirs inherit a percentage of the property 鈥� for example, 50% each 鈥� then the tax should be paid based on this proportion of ownership.
For example, for a 鈧�1,100 bill, each part-owner would pay 鈧�550 if they both owned 50%, or split between three heirs this would be 鈧�367.
The tax is generally divided along ownership terms, ie. if there are two heirs but one is set to inherit two-thirds of the value of the home and the other one third, the tax should be paid accordingly.
If part-owners cannot agree on how the bill is to be divided, the issue must be settled in court.
It is possible for one owner to pay the full amount of the tax and then request a refund from other part-owners (or not, if they prefer to help the others out).
However, in cases where one part-owner pays their share but other part-owner(s) do not, the person who has paid their share does not become legally liable for the rest of the tax.
In cases where an inheritance is still being settled at the time the bill needs to be paid, a notaire can also pay it on behalf of the heirs (with their authorisation) and have the cost taken out of the estate.
This system exists until the ownership of the property is settled, for example, one part-owner sells their share to another, both agree to sell to a new owner, or they agree to keep the property in shared ownership.
In the latter case, future tax bills will be sent to both, made out in both their names, and each should pay their share, depending on their share in the property.
Note that in cases where a surviving spouse receives a lifetime right to use a property (usufruit), it is their responsibility to pay the tax.
However, they may be exempt based on the usual criteria of age, income, disability status, etc.
