impôts locaux – Taxe d'habitation du logement historique après parcours résidentiel puis EHPAD

This written question concerns the application of local housing tax to historic homes. It specifically addresses situations where residents move from their primary residence to a care facility (EHPAD) after a period of residency. The question seeks clarification on how tax rules apply to homeowners who have lived in their historic property for a long time before moving into long-term care.