French General Tax Code
In forceThe basis of assessment for property tax on built properties for residential premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by article L. 716-1 of the Rural and Maritime Fishing Code, as well as accommodation for apprentices, whose status is governed by the provisions of Book II of Part Six of the Labour Code, under the conditions set out in article 6 of law no. 89-462 of 6 July 1989 aimed at improving rental relations and amending law no. 86-1290 of 23 December 1986, is calculated pro rata to the length of time the premises were used to accommodate employees and apprentices in the year preceding the year in respect of which the tax is levied; employees means persons other than the owner of the dwelling, his or her spouse, members of the tax household, ascendants and descendants of the farmer.
To benefit from the provisions of the first paragraph, the owner must send to the tax authorities of the place where the property is located, before 1st January each year, a declaration in accordance with the model drawn up by the administration, including all the information required to identify the property. This declaration must be accompanied by all the information required to prove that the premises are used to accommodate seasonal workers and apprentices and for the duration of their use for this purpose. When the premises are leased by the farmer, this declaration must be co-signed by the lessee.
