This new annual reporting obligation has arisen from the abolition of the taxe d'habition, due to the loss of essential information on property types and occupancy. This information is required by officials to reliably determine which of the remaining relevant property taxes to apply (Taxe annuelle sur les logements vacants (TLV), Taxe d'habitation sur les résidences secondaires, Taxe d’habitation sur les logements vacants (THLV)).
The Gérer mes biens immobiliers (GMBI) system is entirely on-line, and requires owners to verify the information contained on each form, and if necessary, correct the data entered by the tax authority.
