Unless there are some surprises in store, the first appointment with the IMU tax is fixed for Monday 18th June, 2012; the new town council tax on buildings traces the ICI tax even in the expiry dates, as well as the tax on the main home. What's certain is that the forward payment and the settlement payment will be made by the F24 form and not by the post office payment slips or other means formerly used in many towns. In order to know exactly how much is due, however, the decisions of the single town councils must be attended: at the moment the law has set a rate of 0,4% on the first home, with a deduction of 200 euros plus 50 euros per child resident, under 26 years of age. But the town mayor can raise or lower the rate of 0,2%, besides increasing the deduction until the levy on the main home is cancelled. Instead, the basic rate on second homes and other properties is 0,76%, and the margin of the municipal manoevre is more or less of 0,3%. The lot of the assimilations will be very delicate, that is, those houses which, up until yesterday were equalized to the main home, and therefore exempt from the ICI tax. The accomodations let free of use to family members, for example, will be treated as second homes. Source: Il Sole 24 Ore