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I sold my property during the year, can I benefit from a reduction in property tax in proportion to the time of occupancy?
Property tax reduction
No. If you sell your property during the year, you cannot obtain a reduction in your property tax in proportion to the number of months in which you occupied the property.
Indeed, being the owner on January 1st of the tax year, you are the legal liable for the property tax for the entire year.
In practice, when signing the deed of sale, you can agree with the buyer to reimburse you the property tax that corresponds to the months following the purchase (for the calculation you can rely on the property tax notice of the previous year).
In practice : Such an agreement is common but make sure that it is well inserted in the deed of sale. If the signing of the deed of sale occurs after receipt of the tax notice, the refund may be requested on the same day of signature.
Note : Such an arrangement is not enforceable against the tax administration which will always turn to the seller for the payment of the property tax. On the other hand, you can bring an action against the buyer who would not have reimbursed you his share of property tax, as agreed in the deed of sale.
Indeed, being the owner on January 1st of the tax year, you are the legal liable for the property tax for the entire year.
In practice, when signing the deed of sale, you can agree with the buyer to reimburse you the property tax that corresponds to the months following the purchase (for the calculation you can rely on the property tax notice of the previous year).
In practice : Such an agreement is common but make sure that it is well inserted in the deed of sale. If the signing of the deed of sale occurs after receipt of the tax notice, the refund may be requested on the same day of signature.
Note : Such an arrangement is not enforceable against the tax administration which will always turn to the seller for the payment of the property tax. On the other hand, you can bring an action against the buyer who would not have reimbursed you his share of property tax, as agreed in the deed of sale.
Good to know
The buyer is liable for the housing tax of the dwelling he lived in until then (unless he is no longer subject to it because of the gradual disappearance of this tax). Therefore, he already has his own housing tax to pay for the whole year, even if he leaves his home on January 2nd.
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