Quels impôts sur la résidence secondaire ?

Avoir un deuxième toit a bien évidemment des répercussions sur les impôts du ménage. Taxe foncière, taxe d’habitation... sont à inclure dans votre budget.

Les impôts locaux sont dus à compter du 1er janvier pour l’année entière même si la maison n’est occupée que durant l’été et quelques week-ends par an : taxe foncière sur les propriétés bâties et sur les propriétés non bâties si la surface du terrain dépasse 5 ares (500 m2), taxe d’habitation et taxe d’enlèvement des ordures ménagères. Seule bonne nouvelle : si l’on règle déjà la redevance télé, prélevée en même temps que la taxe d’habitation de la résidence principale, on ne la paiera pas une seconde fois !

Résidence secondaire : des impôts locaux plus lourds

S’agissant de la taxe foncière sur les propriétés bâties et de la taxe d’habitation, la quasi-totalité des exonérations et mesures de plafonnement prévues en faveur des personnes modestes ainsi que les abattements applicables sur la valeur locative, notamment les abattements pour charges de famille, ne s’appliquent pas aux résidences secondaires.

Pire, certains prélèvements annexes, perçus au profit de l’État, sont majorés. Les frais de gestion représentent ainsi 8 % du montant des taxes locales, alors qu’ils sont ramenés à 4,4 % pour une résidence principale. De même, pour le calcul de la taxe d’habitation, le prélèvement calculé sur les logements à « valeur locative élevée ».

Le gouvernement a lancé en septembre 2013 un projet de révision du calcul de la valeur locative du parc immobilier. La base de calcul des taxes d'habitation et foncière, n'ayant pas été révisée depuis 1970, ne reflèterait plus la réalité du marché. Mais cette réforme ne se concrétisera pas avant 2018.

Redevables de la taxe d’enlèvement des ordures ménagères

Quant à la taxe d’enlèvement des ordures ménagères, recouvrée en même temps que la taxe foncière, elle est également due pour l’année entière même si le logement n’est habité que quelques mois par an.

La commune peut toutefois décider d’exonérer les habitations situées en dehors de la zone de collecte, c’est-à-dire celles qui sont situées à plus de 200 m du point de passage des bennes à ordures ou du conteneur de collecte le plus proche.

Mais il n’est pas possible de demander à être dégrevé de cette taxe si on ne peut pas utiliser le service de ramassage des ordures parce qu’on ne séjourne dans sa maison que le week-end alors que les bennes à ordures ne passent que le lundi matin.

Taxe foncière de la résidence secondaire : exonération temporaire

Seule consolation : les contribuables qui font bâtir leur résidence secondaire ou transforment un bâtiment rural en habitation peuvent bénéficier d’une exonération de taxe foncière. Il en va de même pour ceux qui rénovent ou restaurent un bâtiment ancien dès lors que les travaux entraînent une modification du gros œuvre, du volume ou de la surface habitable.

Cette exonération, qui peut être partielle ou totale, est limitée à deux ans : elle court à compter du 1er janvier de l’année qui suit celle de l’achèvement des travaux. Attention, pour en profiter, il faut déposer la demande au plus tard dans les quatre-vingt-dix jours qui suivent la fin des travaux ou la date d’achat, si le constructeur n’a pas fait lui-même la démarche. Si cette demande est effectuée hors délai, l’exonération ne s’applique que pour la période restant à courir après le 31 décembre de l’année suivante.

Auteur : Joël Chaboureau

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