The second bill the "Tax D'habitation" which is payable by the occupier of the property which they were resident in on the 1st of January and should arrive in October and is payable in November.
However for anyone over the age of 60 and on a lower income which for a couple in 2013 is €15684 or €10224 for a single person, both are net amounts after allowances, the Tax D'habitation is free. Please note the only for of proof accepted is for you to have submitted a French tax return
I have put some help files up on my web site, www.living-in-brittany.co.uk which should help anyone submitting these for the first time.
For anyone over 65 and meeting the financial allowances as above there is a minimum €100 reduction from the Tax Foncieres and for anyone over 75 this is free.
Please note it only needs one person in the house to meet the age requirements
It is quite important to check the bills though as although these deductions should be automatically applied they are sometimes missed off ( Ours was last year ) and you will need to go to the tax office to sort it out