A British owner who receives a French taxe fonci\u00e8re bill for an empty, damaged or apparently uninhabitable house often assumes that the property should be exempt. That assumption is unsafe. Taxe fonci\u00e8re, the annual French local property tax, is normally charged because the property is a built property in France and because the owner is liable on 1 January. The fact that nobody lives there, that the keys are with an agent, or that major works are planned does not by itself cancel the assessment.<\/p>\n
There is, however, a targeted remedy. A d\u00e9gr\u00e8vement, meaning a tax reduction or refund, may be available when a house normally intended for residential letting has been vacant for at least three months, the vacancy was independent of the owner\u2019s will, and the vacancy affected the whole property or a separately lettable part. The reduction is calculated by month, from the first day of the month after the vacancy began until the end of the month in which it ended. A UK owner must prove those conditions and submit a formal r\u00e9clamation, the French tax claim, within the statutory time limit.<\/p>\n
This distinction matters especially after Brexit. A British owner may manage the property from the UK, use a French agent, hold an English-language insurance file, and communicate with a French tax office from abroad. None of that changes the legal test. The strength of the claim depends on the property\u2019s intended use, the exact vacancy dates, the reasons the property could not be let, and a document trail that can be understood by the French administration.<\/p>\n
The starting point is the ordinary liability. Article 1380 of the French General Tax Code<\/a> states: \u201cLa taxe fonci\u00e8re est \u00e9tablie annuellement sur les propri\u00e9t\u00e9s b\u00e2ties sises en France \u00e0 l’exception de celles qui en sont express\u00e9ment exon\u00e9r\u00e9es par les dispositions du pr\u00e9sent code.\u201d In English, the tax is established every year on built properties situated in France unless the Code expressly provides an exemption. This rule does not depend on whether the owner is French, British, resident in France, resident in the UK, or represented by a French property manager.<\/p>\n The person assessed is generally the owner at the relevant date. Article 1400 of the French General Tax Code<\/a> provides: \u201ctoute propri\u00e9t\u00e9, b\u00e2tie ou non b\u00e2tie, doit \u00eatre impos\u00e9e au nom du propri\u00e9taire actuel.\u201d Service-Public\u2019s current guidance similarly explains that an owner or usufructuary of a built property must pay the tax for the property held on 1 January of the tax year. That includes a house which is empty, a second home that is not occupied, and a property between two tenants. An owner abroad does not obtain a general exemption merely because the property is not his or her French home.<\/p>\n The word \u201cuninhabitable\u201d also needs precision. It can describe several different situations: a property with no heating or electricity, a building affected by fire or flooding, a house awaiting structural repairs, a dwelling with a dangerous roof, or a property which is simply uncomfortable and has not yet been modernised. Those facts may be important evidence, but French taxe fonci\u00e8re does not contain a general rule saying that every uninhabitable building has a zero tax value. The administration may continue to assess the built property while the owner seeks a specific reduction or challenges an incorrect cadastral description.<\/p>\n The relevant special mechanism is Article 1389 of the French General Tax Code<\/a>. Its first paragraph allows a taxpayer to obtain a d\u00e9gr\u00e8vement when a house normally intended for letting is vacant. The provision then sets the central test in exact terms: \u201cLe d\u00e9gr\u00e8vement est subordonn\u00e9 \u00e0 la triple condition que la vacance ou l’inexploitation soit ind\u00e9pendante de la volont\u00e9 du contribuable, qu’elle ait une dur\u00e9e de trois mois au moins et qu’elle affecte soit la totalit\u00e9 de l’immeuble, soit une partie susceptible de location ou d’exploitation s\u00e9par\u00e9e.\u201d<\/p>\n That sentence creates three cumulative conditions. First, the vacancy must be independent of the taxpayer\u2019s will. Secondly, it must last for at least three months. Thirdly, it must concern the whole house or a part capable of being let separately. If one condition is missing, the claim under Article 1389 is exposed to rejection. The provision is not a general hardship scheme for an owner who has chosen to keep a property empty.<\/p>\n The property must also fall within the correct category. The residential branch concerns a house normally intended for letting. In practice, a house or flat that has been genuinely offered on the rental market is in a stronger position than a private holiday home which has never been marketed to tenants. The administrative doctrine published by the French tax administration explains that the mechanism concerns residential premises intended to be let and effectively offered for rent. It also records that seasonal letting can raise a separate difficulty because the statutory expression \u201cmaison normalement destin\u00e9e \u00e0 la location\u201d is not treated in the same way as every form of short-term or tourist occupation. A claimant should therefore identify the intended lease: ordinary residential letting, furnished letting, seasonal occupation, free occupation and personal use are not interchangeable facts.<\/p>\n The same caution applies to a property purchased or held for a future project. If the owner decided from the outset to demolish the building, retain it as a private second home, or wait for a more profitable transaction, the fact that it is empty may not establish the qualifying vacancy. A property can be physically unusable and still fail the Article 1389 test if the owner cannot show that it was normally intended for letting and that the vacancy was not a result of the owner\u2019s own decision.<\/p>\n This is why the label \u201cuninhabitable\u201d is not enough. A British owner should ask four separate questions before preparing a claim:<\/p>\n The answer must be supported by evidence rather than by a general statement about the condition of the house. A photograph of a damaged room can be useful, but it rarely proves intended rental use, the full vacancy period, or the absence of an owner-created delay.<\/p>\n The tax base creates another possible line of analysis. Article 1498 of the French General Tax Code<\/a> sets the rules for the valeur locative, or cadastral rental value, of many built properties. It provides that the value is determined according to the statutory method and the characteristics and category of the premises. If the property description, surface, category or use recorded by the administration is wrong, the owner may need to challenge the tax base as a separate issue. That is different from the Article 1389 d\u00e9gr\u00e8vement, which deals with a qualifying period of vacancy. A claim should say clearly whether it seeks a vacancy reduction, a correction of the property record, or both.<\/p>\n A British owner should also separate taxe fonci\u00e8re from the taxes on vacant homes. Taxe fonci\u00e8re is the property tax attached to ownership. The taxe sur les logements vacants and the taxe d\u2019habitation sur les logements vacants are different local or national taxes with their own conditions. The French tax administration explains that a taxpayer who receives an incorrect vacant-home tax notice should file a claim with the service des imp\u00f4ts des particuliers and can provide a lease, works quotations or other proof of the property\u2019s status. That guidance is useful evidence practice, but it does not replace the specific Article 1389 test for taxe fonci\u00e8re.<\/p>\n Finally, the owner should not assume that a reduction of the main tax automatically removes every line on the notice. The taxe d\u2019enl\u00e8vement des ordures m\u00e9nag\u00e8res, or TEOM, is a separate charge often shown on the same bill. Article 1524 of the French General Tax Code<\/a> provides a specific route for a reduction or discharge of that tax in the event of a vacancy lasting more than three months, on a claim made under the applicable conditions. The owner should identify each line challenged and state the legal basis for each requested adjustment.<\/p>\n The most difficult part of an Article 1389 claim is usually not proving that nobody lived in the property. It is proving why the property was empty and why the owner could not reasonably bring the vacancy to an end. The Conseil d\u2019\u00c9tat, France\u2019s highest administrative court, has repeatedly treated the \u201cindependent of the taxpayer\u2019s will\u201d condition as a real legal requirement rather than a formality.<\/p>\n In Conseil d\u2019\u00c9tat, 9 April 2004, no. 240857<\/a>, the court described the Article 1389 mechanism and held that the condition was not satisfied where a social landlord merely relied on an imbalance in the rental market without showing corrective steps or an impossibility of taking them. The decision records the rule that \u201cLes juges du fond appr\u00e9cient souverainement si la vacance ou l’inexploitation est ou non ind\u00e9pendante de la volont\u00e9 du contribuable.\u201d The practical meaning is that the trial court will examine the concrete facts and the evidence, not only the owner\u2019s description of events.<\/p>\n The same decision is a warning for a British owner who lives abroad. Distance, a weak local market, difficulties finding a French contractor, or a preference not to accept a tenant are not automatically equivalent to an involuntary vacancy. The file must show active and reasonable steps: a letting mandate, advertising, communications with prospective tenants, urgent repair instructions, insurance notifications, and a coherent explanation of why the property could not be offered in normal conditions.<\/p>\n The duration is also calculated carefully. Article 1389 grants the reduction from the first day of the month following the start of the vacancy until the last day of the month in which the vacancy ends. A vacancy that begins on 12 February and ends on 18 May is not normally treated as a reduction for every day. The statutory calculation is monthly. The owner should record the date the former occupation ended, the date the property became unavailable, and the date it became capable of letting again. If the three-month threshold is reached only later, the claim deadline under the procedural rules is linked to the year in which that minimum duration is reached.<\/p>\n The owner should create a chronology before writing to the tax office. It should identify the former tenant or occupant, the date of departure, the condition discovered, the date of the first report, the date an expert or contractor inspected the property, the date the insurer or local authority became involved, the date works started, the date the property was put back on the market, and the date a new tenant could have entered. Where the property was never occupied, the chronology must instead explain when it was made ready for letting and what prevented the letting from taking place.<\/p>\n The evidence should be grouped by issue rather than sent as an unstructured bundle. For intended rental use, useful documents may include:<\/p>\n The purpose of the bundle is not to prove that the works were expensive. It is to prove the legal chain: the property was normally intended for letting; a real event made it unavailable; the owner took reasonable steps; the cause was not a voluntary choice; the whole or a separately lettable part was affected; and the period lasted at least three months. A quotation issued months after the property became empty may support the file, but it does not by itself prove when the qualifying vacancy began.<\/p>\n The case law shows why the reason for the works matters. In Conseil d\u2019\u00c9tat, 29 August 2008, no. 300444<\/a>, the court considered a flat in a co-owned building affected by defects. It held that, because the owner had not shown that the necessary steps had been taken with the co-ownership bodies, \u201cla vacance de son appartement ne peut \u00eatre regard\u00e9e comme ind\u00e9pendante de sa volont\u00e9 au sens de ces dispositions.\u201d For a UK owner, a letter to the syndic, a request to place works on the agenda, minutes of a co-owners\u2019 meeting, an insurance claim, and proof of votes or refusals may be more valuable than a general statement that the building was unsafe.<\/p>\n An older but directly relevant decision, Cour administrative d\u2019appel de Bordeaux, 6 April 1995, no. 93BX00199<\/a>, concerned a house described as uninhabitable because of its condition. The court stated that it had not been established that the house was normally intended for letting or that its vacancy was independent of the taxpayer\u2019s will. The point is not that a seriously damaged house can never qualify. The point is that physical damage does not remove the need to prove the other statutory conditions.<\/p>\n The court has also refused to treat financial difficulty as enough. In Conseil d\u2019\u00c9tat, 26 July 2006, no. 275156<\/a>, the owner argued that financial problems had prevented works and that a command to pay had affected management of the building. The court held that those circumstances did not establish a vacancy independent of the owner\u2019s will. This is a useful distinction for an overseas owner who has delayed a renovation because the expected cost was high. A lack of funds may explain the delay, but it is not automatically the statutory cause of an involuntary vacancy.<\/p>\n The same reasoning applies where the owner imposes conditions that make letting practically impossible. In Conseil d\u2019\u00c9tat, 1 December 1999, no. 189656<\/a>, the decision repeats that the statutory triple condition requires a vacancy \u201cind\u00e9pendante de la volont\u00e9 du contribuable,\u201d lasting at least three months and affecting the whole property or a separately lettable part. A British owner who rejects normal tenants because of a self-imposed rent, an unusual guarantor requirement, or a preference for a particular profile may face an argument that the vacancy was voluntary.<\/p>\n Partial damage requires a further check. If one flat in a building is uninhabitable but another independent flat can be occupied, the owner should identify the separate unit, its surface, its rental value and the exact months affected. If the damaged part is not legally or practically separable, the administration may question whether the statutory condition concerning a separately lettable part is satisfied. Floor plans, separate entrances, separate meters and the historical letting arrangement can help, but the facts must be accurate.<\/p>\n A British owner should prepare French translations for the documents that are central to the claim. The administration may understand an English insurer\u2019s report, but the claim should not depend on the officer having to interpret technical English. A short French summary can identify the date, event, property and conclusion of each document. The English original can remain attached. Where the evidence concerns a court order, expert report, insurance settlement or co-ownership decision, a professional translation may be sensible.<\/p>\n The evidence should also address the owner\u2019s conduct after the event. If a flood damaged the property in March, the file should show the first notice, the drying or safety works, the contractor\u2019s availability, the insurance position, and the steps taken to re-let. If the property was vacant because the owner wanted to renovate the kitchen and bathroom before advertising, the owner should not describe that voluntary project as an involuntary vacancy without examining the legal risk. The more the timeline shows an owner-controlled decision, the harder the Article 1389 argument becomes.<\/p>\n The remedy is a formal r\u00e9clamation addressed to the French tax administration. A telephone call, a note to the town hall, or a message saying that the house is uninhabitable may start a conversation, but it should not be treated as a complete claim. The safest approach is to send a signed written claim through the secure messaging service in the owner\u2019s French tax account where available, and to identify the relevant Service des imp\u00f4ts des particuliers, or SIP, or the tax office responsible for the property. The French tax administration also explains that a challenge to an assessment is addressed to the service responsible for the taxable premises, including the SIP or the land-tax office where the cadastral rental value is disputed.<\/p>\n The specific deadline matters. Article R*196-5 of the French Book of Tax Procedures<\/a> provides: \u201cLes d\u00e9gr\u00e8vements de taxe fonci\u00e8re pr\u00e9vus par l’article 1389 du code g\u00e9n\u00e9ral des imp\u00f4ts pour vacance d’une maison ou inexploitation d’un immeuble \u00e0 usage industriel ou commercial, doivent \u00eatre demand\u00e9s au plus tard le 31 d\u00e9cembre de l’ann\u00e9e suivant celle au cours de laquelle la vacance ou l’inexploitation atteint la dur\u00e9e minimum exig\u00e9e.\u201d The English consequence is clear: the Article 1389 reduction must be requested no later than 31 December of the year following the year in which the vacancy reaches the statutory minimum duration.<\/p>\n Suppose a normally lettable house becomes unavailable in April 2025 and remains unavailable through July. The three-month condition is reached during 2025. The Article 1389 claim should be lodged no later than 31 December 2026. That example is not a reason to wait. The owner needs time to obtain documents, correct a previous occupation declaration, obtain a French address for correspondence if required, and respond if the administration asks questions. If the vacancy runs across two tax years, the claim should explain the full timeline and the tax years for which relief is requested.<\/p>\n The general local-tax deadline also matters when the owner is challenging an assessment for a different error. Article R196-2 of the Book of Tax Procedures<\/a> sets the rules for local direct taxes and refers to the year after the relevant notice, event, or certain discovery of an erroneous assessment. Article 1389 has its own more specific rule through Article R<\/em>196-5. The claim should therefore state the legal route relied on instead of using a generic sentence that the bill is unfair.<\/p>\n The claim must be complete. Article R*197-3 of the Book of Tax Procedures<\/a> says that, on pain of inadmissibility, a claim must identify the tax challenged, contain a summary of the grounds and the claimant\u2019s conclusions, be signed, and be accompanied by the tax notice or an equivalent document. The required facts should appear in the body of the claim, not only in photographs or an unexplained spreadsheet.<\/p>\n A practical claim should include:<\/p>\n The claim should be addressed to the correct office for the property, not simply to the British owner\u2019s local authority in the UK. The commune where the house is located is relevant even if the owner lives in London, Manchester, Edinburgh or elsewhere. The administrative record is attached to the French property and the French tax notice.<\/p>\n There is an additional point for an owner who remains domiciled outside France. Article R*197-5 of the Book of Tax Procedures<\/a> states: \u201cTout r\u00e9clamant domicili\u00e9 hors de France doit faire \u00e9lection de domicile en France.\u201d A claimant domiciled outside France must elect an address for service in France. In practical terms, the owner should plan this requirement before sending the claim. A French lawyer or another authorised representative may be able to receive procedural correspondence, but the mandate and address should be clearly documented. A French holiday address which is not reliably checked can create its own risk.<\/p>\n The property record should also be updated. The French tax administration\u2019s \u201cBiens immobiliers\u201d service asks owners to report changes of occupation, including a move-out, a new tenant, or a period when the local is unoccupied. The administration expressly advises owners to keep supporting documents even where the online declaration does not require them to upload those documents. A declaration in that service is useful and should be accurate, but it is not a substitute for an Article 1389 claim. The two procedures serve different purposes: the occupancy record helps the administration understand the property\u2019s status; the r\u00e9clamation seeks the tax reduction.<\/p>\n Changes in the physical property can trigger a separate declaration. Article 1406 of the French General Tax Code<\/a> requires owners to notify the administration of new construction and changes in the consistency, use or allocation of built or unbuilt property, generally within 90 days of completion. This may matter after a reconstruction, conversion, extension or material change. It should not be confused with the three-month vacancy test. An owner who has altered the property should state whether the claim concerns a vacancy period, a property description error, a temporary exemption linked to works, or several distinct issues.<\/p>\n Payment is a separate decision. The French tax administration warns that a claim does not, by itself, remove the obligation to pay the tax. A British owner should not simply cancel a direct debit or ignore the due date because a reduction has been requested. Article 1730 of the French General Tax Code<\/a> provides for a 10% surcharge for late payment of sums due for taxes including taxe fonci\u00e8re. The current text refers to sums not paid within the statutory period after the role or notice is issued. The owner should assess whether to pay while reserving the right to a refund, and should ask the tax office or a lawyer about any application for payment relief if the amount is disputed and cash flow is a genuine problem.<\/p>\n For the UK side, the French property tax claim does not replace any HMRC filing. The GOV.UK guidance on foreign income<\/a> lists rental income from overseas property as a form of foreign income and explains that the UK treatment depends on UK tax residence and any applicable relief. If the French property is rented, the owner should keep the French tax notice, rental accounts, repairs evidence and any French tax decision in the same file as the UK records. The Article 1389 claim concerns French taxe fonci\u00e8re; it does not decide how rental income, gains or double-tax relief are reported to HMRC.<\/p>\n A rejection should be analysed rather than answered with a general complaint. The decision may say that the property was not normally intended for letting, that the vacancy was voluntary, that the minimum period was not reached, that the affected area was not separately lettable, that the claim was late, or that the evidence did not establish the dates. Each reason requires a different response. A late claim cannot usually be repaired by sending more photographs. A missing rental mandate may be addressed with advertising, lease history and agent evidence. A co-ownership issue may require documents from the syndic and the insurance company.<\/p>\n The first step is to preserve the rejection, the date of receipt and the original claim. The second is to compare the administration\u2019s reasoning with the legal conditions and the evidence submitted. The third is to obtain the missing document or explain why it cannot exist. A supplementary submission should use a numbered schedule: legal condition, fact relied on, document number, and conclusion requested. This format makes it easier for the administration or an administrative court to follow the file.<\/p>\n The co-ownership situation deserves particular attention. A British owner may own only one flat, while the source of the damage is a roof, fa\u00e7ade, pipe, lift shaft or other common part controlled by the co-owners. In that situation, the owner should prove more than the existence of a defect. The file should show notices to the syndic, requests for an emergency inspection, insurance declarations, minutes of general meetings, votes authorising works, contractor appointments, requests for access, and any delay caused by a refusal or an unavailable common-part contractor. The decision in no. 300444 demonstrates the danger of failing to show that the owner took the steps available through the co-ownership structure.<\/p>\n The owner should also distinguish an external obstacle from a voluntary renovation choice. A fire, serious water damage, official safety order or sudden structural failure may support an argument that the property could not be let. By contrast, a plan to install a new kitchen, replace perfectly usable windows, wait for a preferred contractor or hold out for a higher rent may be viewed as a decision within the owner\u2019s control. The question is not whether the works were sensible. The question is whether the vacancy, in the statutory sense, was independent of the taxpayer\u2019s will.<\/p>\n The administrative guidance and case law should be read together. The French tax administration states that the reduction for a vacant rental house is an exception to the annual nature of taxe fonci\u00e8re and requires a claim to the office responsible for the property. The Conseil d\u2019\u00c9tat decisions add that the owner must prove the involuntary character of the vacancy and that the trial judge assesses the factual record. Neither source creates an automatic exemption for a property described as a \u201cwreck\u201d or \u201cuninhabitable\u201d in an estate agent\u2019s email.<\/p>\n If the property was marketed but no tenant was found, the marketing evidence must be credible. Keep the listing history, the advertised price, the number of enquiries, viewing reports and written explanations for failed lettings. The decision in no. 189656 is relevant where the owner\u2019s own selection rules or conditions contribute to the vacancy. A claim based on a rent materially above the local market, an unusual demand for a UK-only guarantor, or a refusal to repair an identified defect can be attacked as a self-created vacancy.<\/p>\n If the property was never marketed because it was unsafe, the owner should prove the objective event and the steps taken to make it safe. An expert report should describe the defect, the date observed, the works needed, the parts affected and whether ordinary occupation was possible. An invoice alone is insufficient because it often shows only that work occurred, not why the property could not have been let earlier or why the owner did not cause the delay. A municipal order or insurer\u2019s contemporaneous report can be particularly helpful because it was created independently of the tax dispute.<\/p>\n If only part of the property was affected, calculate the claim narrowly. Identify the floor, flat, room or unit, explain whether it could be let separately, and request the reduction only for the period and value supported by the evidence. Overstating the claim can undermine the credible part of the file. A careful claim may obtain a partial reduction even where a request for the entire property would be rejected.<\/p>\n If the tax office does not answer, the owner should record the date of receipt of the claim and the applicable administrative silence rules rather than assuming approval. An administrative tax dispute can ultimately be brought before the competent tribunal administratif after the required prior claim process, but the route, time limit and grounds should be checked against the decision actually received. The owner should not file an appeal based solely on an internet template where the claim involves multiple tax years, an address outside France, a co-ownership dispute or an inaccurate cadastral description.<\/p>\n The court record should contain the original notice, claim, evidence, administrative decision and a clear calculation. It should identify each Article 1389 condition and show how the evidence satisfies it. The case law is fact-sensitive. The result in no. 240857 does not mean that every market difficulty defeats a claim, and no. 300444 does not mean that every co-ownership defect is voluntary. Those decisions mean that the owner must prove reasonable action and the absence of a controllable cause. The result in no. 93BX00199 does not mean that an inhabitable property is taxable in every circumstance; it shows that the physical condition alone did not prove the statutory rental purpose and involuntary vacancy.<\/p>\n The owner should also consider whether another remedy fits better. If the notice contains the wrong owner, wrong surface, wrong category or wrong cadastral rental value, challenge the assessment basis. If the property was wrongly treated as occupied or vacant in the \u201cBiens immobiliers\u201d service, correct that record and preserve proof. If the tax notice includes a separate tax on vacant housing, use the procedure and evidence relevant to that tax. If the issue concerns a new construction or completed reconstruction, examine any applicable temporary exemption and the declaration dates. A single paragraph saying \u201cthe house was uninhabitable\u201d may fail because it does not identify the legal route.<\/p>\n The file should be reviewed before submission by asking a final checklist:<\/p>\n For a UK owner, the cross-border element makes document control more important, not less. The claim should use one property identifier, one chronology, one month calculation and one indexed bundle. English and French documents should be paired. A French representative should receive official correspondence. The owner should keep the tax administration\u2019s acknowledgement, requests for further information and final decision. Those practical steps do not guarantee a reduction, but they prevent a valid legal argument from being lost through an incomplete or late file.<\/p>\n A British owner does not obtain an automatic French taxe fonci\u00e8re exemption merely because a property is empty, damaged or described as uninhabitable. The ordinary rule remains annual taxation of built property and liability in the name of the current owner. The targeted Article 1389 route is narrower: the house must normally be intended for letting, the vacancy must be independent of the owner\u2019s will, it must last at least three months, and it must affect the whole property or a separately lettable part.<\/p>\n The claim should be built around proof and dates. Keep the lease or letting mandate, evidence of marketing, expert and insurance documents, co-ownership correspondence, works records and a precise chronology. File a signed r\u00e9clamation with the correct French tax office before the Article R*196-5 deadline, address the special requirements for a claimant living outside France, and do not treat the claim as a reason to ignore the payment date. A French property-tax dispute is strongest when the legal condition, the factual event and the supporting document are matched line by line.<\/p>\n Would you like a lawyer to review your French taxe fonci\u00e8re notice, vacancy timeline and evidence?<\/p>\n We offer a telephone consultation within 48 hours with a lawyer from the firm.<\/p>\n Call +33 6 46 60 58 22<\/a> (Ma\u00eetre Reda Kohen) or use the French contact form<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":" A British owner does not receive an automatic French taxe fonci\u00e8re exemption when a property is empty or damaged. This guide explains the Article 1389 conditions, evidence, deadlines and challenge procedure.<\/p>\n","protected":false},"author":251031309,"featured_media":16305,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80312,80314],"tags":[],"class_list":["post-2106175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\n\n
B. What evidence shows that the vacancy was involuntary and lasted at least three months?<\/h3>\n
\n
II. How can a UK owner claim, challenge or litigate a French taxe fonci\u00e8re bill?<\/h2>\n
A. Which deadline, service and documents apply to a d\u00e9gr\u00e8vement or tax complaint?<\/h3>\n
\n
B. What should you do when the tax office rejects the claim or the property is in co-ownership?<\/h3>\n
\n
Conclusion<\/h2>\n
Need a quick opinion on your case<\/h2>\n