A received idea according to which seniors would be exempt from their property taxes, their housing tax and the TV license must be demolished because it is not at all generalized and does not concern all retirees far from it
Let's start by mentioning the housing tax and the audiovisual license fee because they concern all homes for the elderly, tenants or owners.
To be entitled to a total exemption from housing tax on your main residence and a reduction in TV license fees, you must:
- be over 60 years old or be widowed (no age condition), or infirm, disabled (unable to work) or beneficiary of the allowance for disabled adults (AAH) or the solidarity allowance for the elderly (Aspa, formerly Minimum Old Age) or the supplementary disability allowance (Asi).
- not be subject to the solidarity tax on wealth and have low incomes:the reference tax income of the 2015 tax notice on 2014 income must not exceed €10,686 if your calculation of the income tax is based on one share (€16,392 for 2 shares).
- live in their home alone or with their spouse, or with people appearing as dependents in the calculation of income tax, or with people whose amount of reference taxable income is below certain ceilings.
You may be entitled to a reduction if, conversely, you welcome a parent or grandparent aged over 70 or infirm, provided that the ascendant has declared income below the required ceiling.
Seniors who are owners are liable for property tax unless they meet the two cumulative conditions, indicated below, for exemption or relief. In any case, it is their situation on January 1 of the year that counts.
- have low incomes:the reference tax income of the 2015 tax notice on 2014 income must not exceed €10,686 if your income tax calculation is based on one share (€16,392 for 2 shares).
- live in their home alone or with their spouse, or with people appearing as dependents in the calculation of income tax, or with people whose amount of reference taxable income is below certain ceilings.
As soon as these two conditions are met, a reduction or exemption can then be applied to the main dwelling, depending on the more or less advanced age of the senior.
If on January 1, 2015, the person is between 65 and 75 years old, they will automatically benefit from a relief of €100 from their property tax. Beyond 75 years on the first day of the year, it is the totality of the property tax which will be the subject of an exemption. They will only have to pay the household waste collection tax, which is not part of the tax base.
