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
Sinuswelle / Shutterstock
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.
Find help with navigating life in France with our new Reader Questions newsletter
Sign up for our pick of the week's questions from readers answered by the Connexion team – delivered to your inbox every Saturday.
See what other readers like you are asking including: How often is a rabies shot for dogs required for France-UK travel? Will my French health pass become invalid if I refuse my booster dose? Can foreign residents benefit from France's pension top-up benefit? and more.
Sign up for the free newsletter
Related stories
Taxe foncière France’s local property tax: Who pays and the exemptions
New shed or pool at your French home? Remember the taxe d’aménagement
