PROPERTY TAX 2021. Property tax notices have been sent to liable owners since the end of the summer. The payment deadline is from mid-October. Find all the information in our dedicated article.
[Mis à jour le 17 septembre 2021 à 10h45] Autumn rhymes with local taxes : the property tax is the first tax! Tax notices have been sent since the end of August for non-monthly households, and from September 20 for taxpayers who are. Property tax is a local tax payable by property owners. Its amount depends on your situation on January 1 of the tax year, which means that you are still liable for property tax on real estate, even if you sold it during the year. The calculation is made from the cadastral rental value and the rate voted by the community. In some cases, it is possible to benefit from an exemption from property tax (see below).
Have you noticed an increase in your property tax? The property tax rates voted this year remain relatively stable in the most populous municipalities in France. On the other hand, some, smaller, saw it explode (read below). Between 2009 and 2019, the amount of property tax increased by 31.4%, the Observatory of the National Union of Property Owners (UNPI) assessed. Added to this is a little-known reform: that which should lead to the revaluation of rental values (read below). These are based on rental market conditions in the 1970s, and therefore today considered outdated. If the first effects should not occur before 2026, it is clear that some owners have already seen their property tax explode due to an adjustment in the cadastral rental value.
Property tax notices have been sent since the end of August for non-monthly taxpayers, and from September 20 for those who are. For people who are not paid monthly, the payment deadline is October 15, 2021. You have an additional period until October 20, 2021 if you opt for online payment, with a direct debit from the 25 October. Would you like to know more about the means of paying your property tax? Several times ? We tell you everything in our dedicated articles:
Like the housing tax, the calculation of the property tax on built properties is based on two distinct values. The first is le cadastral income. It corresponds to the cadastral rental value, reduced by an allowance of 50%. This value corresponds to the theoretical annual amount of rent that would have to be paid if the property was rented. She is established on the basis of ten criteria. Created on the basis of rental market conditions in 1970, cadastral rental values are set to change, because they are now considered obsolete. The tax authorities thus carry out a review on a case-by-case basis. If your property has been grown or modified, this value is subject to change. The rental value is then multiplied by the tax rate (read below), determined by the local authority.
Who pays the property tax? And who doesn’t pay it? Exoneration
In theory, all owners of real estate are subject to property tax (land, apartment, house …), whether it is their main residence or not. However, there are two types of property tax exemption: those relating to taxpayers and those relating to property. To benefit from a total exemption from property tax, as a taxpayer, you must meet one of these conditions:
- You are a beneficiary of the disabled adult allowance (AAH)
- You are over 75 years old;
- You are the holder of l’Aspa or Asi (additional disability allowance) ;
If you are concerned, keep in mind that your benchmark tax income must not exceed a certain threshold. You must also respect the so-called cohabitation conditions, explained here. As recalled The particular, the exemption does not apply to the household refuse collection tax, appearing on your tax notice.
What about property? Any new construction or addition of construction allows you to benefit from an exemption from property tax for 2 years from January 1 of the year following the end of the work. In detail, a declaration must be made to your public finance center within 90 days after the end of the work. As a reminder, this is the H1 declaration for a house and H2 for an apartment. Rural buildings for agricultural use are not affected property tax. Note that some communities allow not to be subject to property tax. This is the case if your home is energy efficient and you have carried out work in this direction (which may give rise to partial or total exemption for 5 years) or if it is exposed to particular risks, for example. . To find out the property tax exemptions specific to your municipality, you should inquire at its public finance center.
Who is the property tax reduction for?
If you are over 65 and under 75 on January 1 of the tax year, you can benefit from an automatic property tax relief and thus benefit from a reduction of 100 euros. . Attention, your reference tax income must not exceed a threshold. The tax relief is automatically applied by the tax authorities. Subject to income conditions, a taxpayer liable to property tax may benefit from a ceiling.
“This device allows the taxpayers concerned to benefit from a reduction in their property tax contribution greater than 50% of their income”, specifies Bercy on its site. You must send a capping request, by completing form n ° 2041-DPTF-SD, here. Note that it is also possible to obtain a reduction in property tax if your property, apartment or house is unoccupied. Attention, you will need to provide supporting documents to the tax authorities.
I had a swimming pool built, what is the impact on my property tax?
The construction of a swimming pool increases the cadastral rental value of your property. Clearly, you risk seeing the amount of your property tax increase. “A swimming pool increases the amount of property tax by 5 to 10%,” said Karl Toussaint du Wast, co-founder of Netinvestment with Capital. Keep in mind, however, that if you decide to build one, you can benefit from an exemption from property tax for two years (read above).
Are you amazed when you read your property tax notice? You are not alone. If the local tax rates remain substantially identical to last year in the majority of large cities, notes the FSL cabinet, for other municipalities, it is a cold shower. Increase in the municipal or inter-municipal share, increase in the household refuse collection tax (TEOM) … Some towns have a heavy hand compared to previous years.
In Guéret, in the Creuse, the property tax has literally exploded (+900% for the part of the intercommunality). For some owners, this increase translates into an additional hundred euros compared to their property tax last year. Are you worried about a very strong increase? Here are some examples of cities that have significantly increased their property tax rate this year, according to FSL:
- Chartres : +15,6%
- Evry-Courcouronnes : +11,6%
- Montauban : +9,6%
- Montrouge : +17,7%
- Albi : +6,7%
- Alfortville : +8,7%
- Asnieres-sur-Seine : +3,7%
- Bayonne : +7,6%
- Belfort : +12,2%
Your municipality is not in this list, and you want to know what the 2021 property tax rate is for you? Consult our dedicated file without further delay:
Where can you find the property tax simulator?
Unfortunately, it is not possible to simulate your property tax, for a very simple reason. The criteria for calculating local tax are intrinsically linked to the nature of your property. In addition, the rate for your municipality or community changes each year. “In addition, reductions and exemptions are possible subject to income and in certain situations”, recalls the tax authorities on its site. It recommends having to contact the service in charge of the sector in which your property is located.
Voted last year, the 2020 budget provided details on the reform of the property tax. It must allow the revision of cadastral rental values which have become obsolete because they were based on rental market conditions in the 1970s. This reform is explosive. And for good reason, she could lead to a sharp increase in the amount of property tax. Many have already seen the effect of the revaluation: 130,000 households, according to the Minister of Action and Public Accounts in 2019.
For some, the amount of property tax has even exploded (+ 136%), indicated the UNPI in 2019 (National Union of property owners). The Ministry of the Economy was reassuring and indicated that the effects of this reform will be “smoothed over a long period” of several years. The first effects will not occur before 2026, could we read in the 2020 finance bill.
Do you want to know which situations could allow you to reduce or even eliminate your local taxes? Consult our dedicated file without delay: