Hi there - I've moved this to the French section, as taxe d'habitation is generally only of concern to those living in France.

Basically, taxe d'habitation is part of what most folks know as property tax or "rates" elsewhere. In France, the tax on your living quarters is divided into two parts. There is a tax levied against the owner of the property (the landlord, if you're renting), and a separate tax levied against whoever is living in the property as of January 1st of the year.

Both taxes are based to some extent on the size of the property - livable square meters, determined by a formula which adds square meters for such upgrades as flush toilets, sinks, bathtubs, showers, central heat, air conditioning and swimming pools. The taxe d'habitation is also based partly on the number of people inhabiting the property.

Your income is not part of the calculation - though that comes into play for income tax and, if applicable, the wealth tax (called ISF).
Cheers,
Bev