Is taxe foncière local property tax payable on mobile home in France?

Paying taxe foncière in this instance d epends on whether the mobile home is fixed or remains mobile

There was also a former tax payable on fully mobile homes used as main homes was discontinued in 2019
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Reader question: Is the taxe foncière local property tax payable on a mobile home?

Taxe foncière is usually payable only on buildings that are permanently fixed to the ground, so if a mobile home remains mobile, it should not apply.

However, the Conseil d’Etat ruled that such dwellings can be considered ‘permanently fixed’ if, for example, they are attached to, or even placed on, a base where they are not intended to be moved.

“That is to say, they are installed in such a way that they cannot be moved easily and quickly,” a minister responded to an MP.

The minister said that where a home has therefore “lost its means of mobility”, it is eligible for taxe foncière, as on built properties.

Note also that even if it is not considered fixed, and is exempt, the land it is sited on will be subject to taxe foncière.

This is payable by the owner of the land – tax for built properties if it is part of a parcel of land including a house, for example, or otherwise the lower tax on land.

Taxe d’habitation can also be due on the same kinds of property, if it can be considered a second home or if it is your main residence and you are in the higher income brackets and do not yet benefit from exemption from this tax.

A former tax payable on fully mobile homes used as main homes was discontinued in 2019.

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