The taxe d'habitation is a local tax which, until a few years ago, was paid by all people occupying a dwelling on January 1 of each year, whether they were tenants or owners.
Since the government's tax reform, this tax has been gradually abolished for main residences.
If you have a question or have received a taxe d'habitation, consult our dedicated article : I've received a taxe d'habitation, do I have to pay it?