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THE TAX IS CLOSELY LINKED TO PROPERTY TAXES IN FRANCE, ALTHOUGH IN SOME CASES CERTAIN BUILDINGS CAN BE EXEMPT Many French property tax bills will have an additional surcharge listed on them,

called _taxe d’enlèvement des ordures ménagères_ (TEOM) – a household waste collection tax. The tax is added to _taxe foncière _bills in areas which offer a household waste collection

service. It is levied on all properties applicable within an area, regardless of whether the owner uses the service or not. However, some exemptions do exist, one of which is where a

different tax known as the REOM is in place instead, which is only payable if you actually use the service. Note that if you benefit from exemptions from _taxe foncière_ related to age,

disability or means, this does not mean you are automatically also exempt from paying the TEOM. WHAT IS THE TEOM? The TEOM is a surcharge on _taxe foncière _bills that is paid as part of

that taxbill – generally in mid-October – and which can sometimes reach hundreds of euros. It is calculated in the same way as _taxe foncière_ – using a percentage rate applied to the

property’s _valeur locative cadastrale_, a theoretical rental value calculated by the tax services. READ MORE: TAXE FONCIÈRE EXPLAINER: WHO PAYS AND THE EXEMPTIONS Some buildings that have

temporary exemptions from paying _taxe foncière_ (such as newly-built properties) are not exempt from TEOM. Unlike the similar _redevance d’enlèvement des ordures ménagères_ (REOM), the TEOM

is levied not based on whether you personally use the system, but merely if the service is available in your commune. It can also be calculated taking into account buildings that may not

even produce household waste, such as garages and swimming pools. You can contact your local mairie to see if REOM or TEOM is levied in your area. READ MORE: HOW TO DISPOSE OF DIFFERENT

WASTE ITEMS IN FRANCE WHO PAYS THE TEOM? Unlike the REOM, which is paid by the user of the property, including tenants, the TEOM is paid for by the property owner or a person with a legal

right to use it, called usufruit. Having said this, where the property is rented out on a long-term basis the cost of the tax can be factored into the charges payable by the tenants. For

properties available for rent but which were unoccupied for three months or more in a given year because you could not find a tenant, owners can apply to their local tax office for a pro

rata reduction in the tax. WHAT EXEMPTIONS EXIST? BUILDINGS PERMANENTLY EXEMPT FROM _TAXE FONCIÈRE_ The main exemption from TEOM is for buildings that are permanently exempt from _taxe

foncière _payments. These include buildings used for a public service, or not for the aim of generating income, as well as rural buildings used exclusively for agricultural purposes (barns,

granaries, etc). Communes can decide on an individual level to exempt certain industrial or commercial properties. They can also exempt buildings that have a household waste incinerator, or

reduce the level of tax paid by buildings with one of these installed by 75%. ISOLATED PROPERTIES Properties that are located far away from waste collection points are also exempt from

paying the tax, unless the local commune states otherwise. This applies if the distance between the property and the route of the rubbish truck is greater than 500 metres. In cases where the

distance is between 200 and 500 metres the situation is assessed on a case-by-case basis. For lesser distances this exemption is not applied. INCENTIVE-BASED TAX Some communes have a part

of the tax bill (from 10 to 45% of the total bill) that is ‘incentive-based’ which means that it is variable depending on the amount of household rubbish your home produces, or the types of

rubbish, ie. you can pay less by reducing the amount. Local authorities can vote to exempt new buildings from this part of the tax for the first year. RELATED ARTICLES CHECKS, FINES, HELP:

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