Property owners must pay it, but many cases of exemption or abatement exist.
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If the housing tax reform on the principal residence benefits, to varying degrees, to all taxpayers, nothing changes for the property tax. If you own a principal or secondary residence or at the head of a rental heritage, you had to pay it for each of your property. Its amount depends on the location, where the taxable rental value and tax rate arises. The first depends, in particular, from the luxury of the accommodation (elevator, balcony and terrace, parking …), its surface, the number of occupants …
The rate (which appears at the top right of the tax notice) is voted by local authorities. “Since 2020, the departments have no longer perceive the property tax on built properties, their share has been transferred to the municipalities and intercommunalities of own taxation,” explains Pierre Hautus, Director General of the National Real Estate Property Union (UNPI) . For more than twenty years, the base as the rate increases, which brings the amount of the property tax from year. There are nevertheless ways to temporarily reduce or permanently its housing tax.
First good reflex: Check that your housing, or part of it, is not temporarily exempted from land tax. This is the case for new buildings or extensions and constructions on old buildings (large veranda, swimming pool, etc.). They are not subject to the property tax for two years, “the period runs from the beginning of January of the year following that of the completion of the work”, explains Ganaelle Soussens, lawyer specialized in real estate in Paris. This fiscal gift applies to all buildings, regardless of their use (principal residence, secondary or rental).
A specific rule for donors
Only exceptions, “those located in one of the 3,769 communes, or 11% of those that exist in France, which voted the removal of this measure”, points out Pierre Hautus. Attention, this exemption does not apply automatically. To take advantage of it, you must file a declaration with your tax center at the latest 90 days after completion of the work.
Good to know: Recently, the municipalities and intercommunities can vote an exemption of 50% or 100% on the rate of the property tax. It applies for five years for dwellings built before 1989. “For this, their owner must have completed work incoming under the energy transition tax credit for at least 10,000 euros in 2020 or 15,000 euros. Over the previous three years, “says Pierre Hautus. According to UNPI, only 1% of local communities voted this measure in 2020, but their number could largely increase in 2022.
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