2021 PROPERTY TAX. You should soon receive your 2021 property tax notice if you are not paid monthly. The tax administration will start shipments on Monday, August 30, 2021.
[Mis à jour le 30 août 2021 à 11h27] Owners, have you taken a look at your particular space on impots.gouv.fr? If you are not paid monthly, know that the property tax notices will be posted online as of Monday, August 30, 2021! To view it, have your fiscal ID and password ready. Remember that the date of payment of the property tax comes from mid-October (read below)! Will your local tax notice notify you of a sharp increase in your property tax? According to a study by FSL, the tax rates in the vast majority of large cities (with a population of over 40,000) are roughly the same as last year. In detail, 90% of cities with more than 100,000 inhabitants and their inter-municipal authorities have even opted for a property tax rate that is strictly identical to 2020. On average, the change is + 0.3% overall, against -0, 4% last year.
However, a third of the municipalities plan to increase the property tax, up to 2 or 3% on average this year, according to a survey carried out by the Association of Mayors of France (AMF). The stated objective is to compensate for the loss of revenue generated by the coronavirus health crisis, as well as the gradual disappearance of the housing tax by 2023. If this increase does materialize this year, it will confirm a tendency to increase. rise for many years. 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). As a reminder, they serve as the basis for calculating local tax. However, these are based on rental market conditions in the 1970s, and therefore today considered obsolete. If the first effects should not occur before 2026, it is clear that, since last year, some owners have already seen their property tax explode due to an adjustment in the cadastral rental value. In this context, you want to know which situations could allow you to reduce or even eliminate your local taxes ? Consult our dedicated file without delay:
The property tax is a local tax owed by the 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. Are you renting out your property to a tenant? This situation does not allow you to benefit from an exemption, you remain liable for tax. In some cases, it is possible to benefit from an exemption from property tax. Simulating your tax, on the other hand, turns out to be more difficult, since the amount of the tax depends both on the rate voted by your municipality, which is studied each year, and on the characteristics of your property (read below).
Have you chosen not to be paid monthly? In this case, the date of payment of the property tax occurs, as every year, at the mid-October, October 15, 2021 (October 20, 2021 if you opt for dematerialized payment, the debit will then be made on October 25 from your bank account) a few weeks after receipt of your tax notice.
Please note: you have until September 30 to sign up for the deduction at the end of your property taxes. “The withdrawal from your bank account will take place on October 25,” explains one on the dedicated tax page. “Your direct debit contract at maturity will be renewed, unless you advise otherwise, for your 2022 property taxes”.
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.
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.
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).
The local authorities website provides a file in which appears the evolution of the voted rates of housing tax and property tax for the years 2016, 2017 and 2018, here. FSL, for its part, has identified the tax rate for large local authorities for the year 2020. here and for the year 2021 here. They remain globally stable:
- Aix-en-Provence: 32.69%
- Amiens : 53,30%
- Bordeaux : 46,38%
- Boulogne-Billancourt: 15.09%
- Brest : 40,24%
- Le Havre: 54.36%
- Le Mans: 34.71%
- Small: 48.35%
- Lyon : 29,26%
- Marseille : 39,07%
- Nancy : 29,68 %
- Nantes : 42,51%
- Paris : 13,50%
- Toulouse : 35,35%
- Tours : 38,94%
“Note: the rates presented correspond to the rates voted by the municipal and community councils. Smoothing mechanisms are in progress in certain territories, the inter-municipal rates presented may not correspond to the rates applicable on the territory of the large cities studied”, may – read in the document from the FSL cabinet.
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.
If the property tax is not intended to disappear, the housing tax has begun to change. Since 2018, the government has initiated a reform allowing its abolition of the tax on main residences. You want to know more. Consult our dedicated file:
You have the option of signing up for your monthly property tax levy for the current year, but keep in mind that the deadline is June 30. “Your monthly deduction will begin the month following membership,” explains one on the tax website. The direct debit is split over ten installments, from January to October.
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.