Owners of second homes can seek a partial reduction in municipal property tax for dwellings kept at the owner’s disposal and not used to generate income. Local authorities may grant discounts that can reach 50% in some cases. The reduction is discretionary and varies by municipality.
The measure affects
owners of non‑primary residences across municipalities. It does not apply automatically. Eligibility, required evidence and application deadlines depend on local council decisions.
Who is affected: owners of second homes that remain available for personal use and are not offered on the short‑term rental market. What is at stake: a possible lowering of municipal property tax bills. Where the rule applies: in municipalities that adopt the reduction. Why it exists: to recognise
homes held for personal use rather than commercial purposes.
Which properties can be considered for the reduction
The reduction targets dwellings held for the owner’s private use and not exploited for rental income. Municipalities will assess whether a property is genuinely kept at the owner’s disposal rather than operated as a commercial letting. The test is practical: frequency of occupation, evidence of rental contracts, and records of income determine
treatment.
What the municipality will look for
Local authorities will base decisions on verifiable indicators of actual use. Officers will check occupancy patterns, financial records and any listings on short-term rental platforms. Sparse use, absence of rental receipts and lack of formal leases support a classification of a home as non-commercial. Municipalities design these checks to limit abuse while keeping requirements reasonable and documentable.
Evidence and documents you should collect
Owners should gather documents that demonstrate limited personal use and the absence of rental activity. The following items are commonly requested or useful in an assessment:
- Utility bills showing intermittent consumption patterns over the year.
- Travel records or booking receipts that indicate short, sporadic visits by the owner.
- Bank statements or tax returns that show no rental income linked to the property.
- Affidavits or signed declarations from the owner confirming personal use only.
- Correspondence or screenshots proving the property is not listed on short-term rental platforms.
- Copies of insurance policies or maintenance invoices that reflect occasional, not continuous, occupation.
- Any municipal forms or prior communications related to property classification or previous assessments.
Provide documents that cover multiple years where possible. A multi-year record reduces ambiguity and strengthens the case for a reduced charge. Municipal offices normally accept scanned copies if originals are retained and available on request.
Next: how to file a claim and timelines for municipal review.
When owners request a reduction, they should compile a clear dossier proving the sporadic use of the dwelling. Useful items include dated photographs, utility records showing low consumption, a signed self-declaration confirming the absence of rental agreements, and any other documentation required by the local resolution. Maintaining organized records accelerates administrative review and reduces the risk of rejection.
Examples of acceptable proof
Municipal offices commonly accept seasonal utility bills that demonstrate limited consumption. Photographs that show a prolonged absence of personal effects can support claims of infrequent occupancy. Copies of land registry entries proving ownership further substantiate the filing.
If the property has been declared uninhabitable, applicants must supply technical reports, official ordinances or professional certificates. Qualified assessments from engineers or certified surveyors are typically required when seeking larger reductions or temporary exemptions.
Keep originals and certified copies ready. Organize materials by type and date to streamline submission. Clear labels and an index page can speed municipal verification and lower the chance of additional information requests.
Next: how to file a claim and timelines for municipal review.
How to apply and what to expect from the procedure
Following the dossier preparation, owners must submit a formal application to the municipal office according to the published procedure.
Applications typically require the municipal resolution reference and a completed application form. Submission channels usually include in-person delivery, certified email, or an online portal when available. Keep records of the submission receipt or acknowledgment.
After filing, the municipality will register the claim and may carry out documentary checks. In some cases, officials perform on-site verifications or request clarifications. A complete, well-organized file reduces follow-up requests and speeds up processing time.
Timelines, notifications and next steps
Municipal review periods vary by jurisdiction and workload. Expect an initial administrative check followed by substantive assessment. Municipalities normally issue a written notification of acceptance, partial acceptance, or rejection.
If the office requests additional material, respond promptly and within any stated deadlines. Delays in supplying requested information can extend the review and defer any discount or adjustment.
Appeals and administrative remedies
When an application is denied, the municipality must provide reasons and indicate available remedies. Owners can typically challenge decisions through an administrative appeal or a judicial review where law permits. Appeals must follow the procedures and time limits set out in the resolution or applicable municipal regulations.
Retain copies of all communications and official decisions. These documents are essential for any administrative or judicial follow-up and help establish a clear procedural record.
However, not all second homes qualify for the concession. Properties used for traditional rentals, actively offered for short-term tourist lets, or granted to third parties under a loan-for-use arrangement may be excluded depending on local rules. Many municipalities also restrict the benefit to one qualifying unit per owner. These limitations should be identified early to avoid unrealistic expectations and unnecessary costs.
Practical tips for owners
Begin by verifying whether the municipality has published an implementing resolution and read that text carefully. Assemble required documents in advance and follow the procedural checklist exactly. Note any specific exclusions or conditions set out by the local authority and ensure your file addresses them. File the application using the format and channels specified by the municipality to avoid processing delays.
When rules are unclear, consult a tax advisor or contact the municipal tax office for clarification. Professional advice reduces the risk of filing errors and supports accurate recordkeeping. Preserve copies of submissions and acknowledgements, since those documents are essential for any administrative or judicial follow-up and help establish a clear procedural record.
Keep the file of formal notices and acknowledgements alongside any tax documents. These records support claims about property use and document timelines for administrative or judicial review.
Local councils set the rules, so the route to a reduced IMU on a second residence depends on each municipality. By tracking municipal deliberations, documenting actual use and completing the prescribed application steps, many owners can convert the possibility of a 50% reduction into an enforceable tax saving rather than a slogan.