taxe foncière: is levied from the proprietor (owner) of residential properties situated within France. The owner of the property on the first day of January is responsible for paying the tax for that year. The tax base is determined by the valeur locative cadastrale. It represents the notional annual rent if the property was let on the open market. However the “valeur locative” is often substantially lower than the market rental value.
taxe d'habitation: is also applicable to all residential properties, but it is due from the occupant, whether the occupant is the owner, the tenant or a free occupant. "Occupation" includes, not only actual daily or regular use of the property, but also if the tax payer has the "possibility" of occupation, meaning: the property is available for his occupation - it is furnished and supplied with water and electricity - even if it is only occupied on brief or occasional visits. The occupant (the owner or tenant) of the property on the first day of January is responsible for paying the tax for that year. If the tenant vacates the property during the year and fails to pay, the owner remains jointly liable, unless he notified the tax collector of the new address of the tenant.
Those who are liable to pay taxe foncière or taxe d'habitation are not required to file a yearly return. They will be notified of the amount by an avis d'imposition which will state the amount due and the time for payment. The tax bills are usually received towards the end of August and September for payment by October 15 and November 15