For taxpayers who have not opted for the monthly direct debit, the payment deadline is set for October 17. An additional period of five days is granted to those who pay online.
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Local tax perceived for the benefit of municipalities and their groups, the property tax on the built properties is due by any owner or usufructuary of a property, whether it intends it to its own use or gives it for rental .
For taxpayers who have not opted for the monthly direct debit, the payment deadline is set for October 17. An additional period of five days is granted to those who pay their online tax, until October 22. The tax will be taken from their account ten days later.
The property tax – like the household waste removal tax which appears on the same tax notice – is calculated from the rental value of the property, to which a 50 % reduction is then applied to take into account costs borne by the owners.
However, for real estate intended for housing, these values have not been revalued for almost fifty years. They are only updated each year by applying a flat -rate coefficient, the same for all housing regardless of their location, their state of maintenance and the situation of the local market …
a rate that depends on Inflation
Until now, this coefficient has been set when adopting the end -of -year finance law. Since 2018, it depends on the evolution of the harmonized consumer price index published by INSEE in November. This was rather favorable to taxpayers in previous years, given the lack of inflation.
But, with the resumption of inflation in 2021, the basis for calculating the property tax undergoes an unprecedented increase: it increases by 3.4 % this year. Compared, the increase was only 0.2 % last year. This means that the amount of your property tax – all other things being equal, that is to say without taking into account the rates voted by the municipalities and their groups – increases at least 3.4 % this year.
Except that … Most of the municipalities have also increased their tax rate after five years of very high tax moderation (elections oblige). According to a census carried out each year by the FSL firm, more than a quarter of the large cities of 100,000 inhabitants and their groups have thus increased their tax rate by 1.9 % on average this year. The palm returns to Marseille, with an increase of 13.1 %. It is followed by Tours (+ 11.6 %), Strasbourg (+ 8.9 %), Nantes (+ 7.8 %) and Montreuil (+ 7.4 %).