I have received a second-home tax bill for my main home in France - what should I do?

Reader Question: I am a British citizen living in France and this year I was sent a bill for taxe d’habitation. I questioned it and was asked to prove this is my principal residence. How am I supposed to do that? I wonder if UK citizens are being victimised.

It is unlikely you were singled out due to being British.

Firstly, make sure you have completed the online Biens immobiliers declaration in your personal space at impots.gouv.fr and that you have stated in it that your property is your main residence and thus exempt from this tax. 

Go into your personal space (now called Connexion à mon espace Finances publiques) and click Biens immobiliers. 

You should see your home listed and any other properties you may own (if, unusually, it is not there, you may have to manually add it). Select the grey Consulter button to check the information held.

Scroll down to see Occupation: it should say Occupation principale. If not, go back and click Déclaration d’occupation (blue button) to change this. This should ensure it is known to be your main residence moving forward.

Otherwise, to solve the immediate issue, you can forward to the tax office any proof of your regular use of the home, such as several months’ worth of utility bills (eg. gas or electricity or landline internet or telephone).

You could also show copies of your last income tax avis (statement) showing the address as your main Adresse d’imposition at the top.

Issues can often be resolved by private messaging via your account. You can also book a phone or in-person appointment via your space, clicking Contact et RDV.

If you have already paid the bill, you will need to make a réclamation – official claim – for a refund, outlining the reason, ie. that it was your résidence principale as of January 1, 2025, so you should not have been billed.