This tax is owed by every person (owner, tenant or free occupier) living in a house on the 1rst January 2020. All living premises such as houses or apartments are liable to this tax as well as the immediate dependencies as garages for instance. Furnished but non-occupied accomodation like second residences are liable to the habitation tax. On the other hand, empty accomodation intended for tenancy is not taxed (although some cities impose on it an additionnal tax called annual tax on vacant accomodation). As for the land tax, the habitation tax is calculated from the cadastral value of the property.
With the habitation tax is requested as well the TV tax (Redevance Audiovisuelle) on the same invoice. Only one payment is required for both taxes.
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