Is Property Tax Due on Uninhabited Homes?

Is Imu Due on an Uninhabited House?

When it comes to the Imu tax on an uninhabited house, it’s essential to understand the various exemptions it offers.
The most significant exemption applies to the main non-luxury residence.
But what about a second home that nobody lives in? Is the tax still due even if the property is not being used?

Understanding Uninhabited Houses and Imu

Dealing with an unused house can be confusing, especially when it comes to taxes.
Unlike the waste tax (Tari), where owning an uninhabited house without furniture and basic utilities exempts you from the fee, the Imu tax doesn’t have the same provision.
In most cases, even if a house is uninhabited, unfurnished, and without utilities, the Imu tax still needs to be paid.

Reduced Imu Payment for Uninhabited Houses

There are specific situations where a reduction in the municipal property tax applies to second uninhabited houses.
To qualify for a 50% reduction in Imu, the uninhabited house must also be unusable or uninhabitable.
If the house is simply uninhabited but still usable, the full Imu tax is required.

Imu on Uninhabitable Houses

To benefit from a 50% Imu discount, the uninhabited house must be deemed uninhabitable.
What makes a house uninhabitable? It’s considered so when it jeopardizes the physical integrity and health of its occupants.
This includes structural damages that pose risks such as collapse, making the property unsuitable for its intended residential purpose.

Scenarios of Uninhabitability

Several cases define a property as uninhabitable, like structural damages to roofs or walls, the need for demolition or restoration, lack of basic amenities, or poor hygienic conditions.
Merely disconnecting utilities does not render a house uninhabitable, thus requiring the Imu payment.

Reductions for Second Homes

Owners can enjoy a 50% Imu reduction on a second house if it’s loaned for free to direct-line relatives for their primary residence, provided the owner resides in the same municipality as the property.
Other cases for Imu reductions include homes of artistic or historical interest or those under agreed-upon lease terms.