The tax office asks you to declare how your home is occupied
In short
Property owners must tell the tax office how their homes are used (main home, second home, rented, empty). This is used to calculate the housing tax (taxe d'habitation), which now mainly applies to second homes.
Deadlines to check
- The occupancy declaration is made in « Gérer mes biens immobiliers » on impots.gouv.fr. It was due before 1 July 2026 for owners who had never filed it or whose situation had changed; otherwise only when something changes.
- 2026 housing tax on second homes: pay before 15 December 2026.
What to do
- Log in to your personal account, section « Biens immobiliers ».
- Check each property and how it was occupied on 1 January; correct if needed.
- If you receive a housing tax bill for your main home, file a claim through secure messaging.
Watch out: A missing or wrong declaration can lead to a fine: correct it as soon as possible.
Sources and official links
Checked on 11 October 2026 against the official sources above. Rules can change: the deadlines written on your letter take priority.
General information, not legal advice. This guide explains a type of letter; it does not replace advice from a professional on your situation. Free help: France services, point-justice. Read the disclaimer.