30% Discount on Property Taxes for Homes Only Used for Vacation

Understanding Tari Discounts for Second Homes

Second homes used only for specific periods of the year, such as holidays, can benefit from a 30% discount on Tari payments.
While in general, second homes are subject to the same waste tax as primary residences because they also generate waste, exceptions can be made for properties used only seasonally.

Legal Perspectives on Tari for Second Homes

The Tax Commission of Massa Carrara has ruled that charging non-residents the same Tari amount as residents goes against the principle of “polluter pays.” Therefore, individuals with second homes primarily uninhabited can request a discount from the municipality by proving the property’s limited use.

Evidence Required for Tari Reduction

To obtain a Tari exemption for a sporadically used second home, proof must be provided that the residence remains unoccupied for significant periods.
The recent court decision has outlined specific methods for demonstrating seasonal property use to qualify for the 30% discount.

Demonstrating Property Vacancy

When facing Tari charges for an empty second home, it is crucial to prove its uninhabited status.
This can be achieved by showing the absence of active utilities or furnishings in the property, as confirmed by both the Ministry of Economy and Finance (MEF) and the Court of Cassation.

The Ministry of Economy and Finance has emphasized that only the lack of furnishings and utility connections can warrant excluding properties from Tari obligations.
Additionally, Massa Carrara’s Tax Commission has specified that detailed utility consumption records can support claims of seasonal property occupancy.

While municipalities reserve the right to verify property vacancy, such cases are rare.
Further clarifications and the official stance of the MEF on this matter are eagerly awaited to provide more comprehensive guidance on Tari regulations for second homes.