Banned from returning to her town in Vendée, she refuses to pay her property tax

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The Nantes administrative court rejected the request of the owner of a house in Froidfond (Vendée) who refused to pay her 2022 property tax in the amount of “€285”, in particular due to a criminal conviction which prohibits her from to appear in the community.

A house uninhabited since 2013

This beneficiary of the Allowance for Disabled Adults (AAH) had in fact bought this house fifteen years agoin July 2009. She considered herself entitled to benefit from an exemption since the construction has been “uninhabited since 2013”, that she “cannot rent it for security reasons” and that she “does not have the right” to live there either.

He was in fact served with a judicial ban from returning to Froidfond by the courts in the context of a criminal conviction…

Reduction possible under several conditions

“Taxpayers can obtain tax relief (…) in the event of vacancy of a house normally intended for rental“, agrees the administrative court of Nantes in a judgment of October 17, 2024 which has just been made public.

But “the relief is subject to the triple condition that the vacancy (…) is independent of the will of the taxpayer, that it lasts at least three months and that it affects either the entire building, or a part capable of separate rental”, recalls -he immediately.

A property that was not intended for rental

But “the good (…) was not not intended for rental as of January 1, 2022 and it was not uninhabitable » considers the judge. “The applicant also requested on January 10, 2020 to reside there as part of her socio-judicial monitoring, as mentioned in the judgment of September 24, 2020 of the sentence enforcement judge (JAP). »

And “the circumstance that (…) she was prohibited from appearing on (…) Froidfond does not prevent the rental of the house which she owns,” notes the magistrate.

“Secondly, even supposing that the owner could be considered as intending to take advantage of the exemption provided (…) for the main residences belonging (…) to holders of the Allowance for Disabled Adults, (…) the house of Coldfond did not constitute his main residence on January 1, 2022.«

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