Can I get a rebate on my taxe foncière/taxe d’habitation for my second home for the three months I could not come due to travel restrictions imposed in France?
You may think this would be fair as, practically speaking, it was impossible to visit during the confinement due to restricted travel options plus strict rules. From March 17 to May 11 it was necessary, if travelling within France, to have a form detailing a limited number of reasons to be outside, such as food shopping – but this did not include visiting a second home. Then, from April 8 to June 15, all arrivals from abroad needed an international form showing one of a very limited number of reasons for visiting and again a visit to a second home was not a viable reason for a trip.
However, France has not announced any specific right to reductions or reimbursements of local property taxes on second homes related to this. The main avenue remaining to you would be to request a lowering of the bill that will be due this autumn (or partial reimbursement if you have been paying in instalments) at the discretion of the tax office, called une remise gracieuse.
You could mention the circumstance of not being able to visit, but you should normally also demonstrate that you have financial difficulty in paying the tax. A non-obligatory form about your financial circumstances can be sent as supporting evidence with such a request.