14.10.2016

Reminder : Property Tax

The property tax is payable by the owners or beneficial owners of properties. The tax authorities calculate the amount of the tax. You do not have a declarative approach to do unless you request an exemption in case of new construction or change in the consistency or the assignment of your properties.

There are two property taxes:

  • property tax on buildings (TFPB)
  • property tax on non-built properties (TFPNB, tax on property of any kind not built).


Property taxes are part of local taxes used to finance the budget of communes and departments.


Exemption from property tax

In principle, all of constructed assets owners are liable for property tax on the frame.

But cases of partial or full exemption of property tax exists. Some are related to the property itself. Others include the owner’s situation. Here are the most common :

  • new constructions are exempt 2 years
  • old constructions that have been worked on in order to achieve energy savings are exempt for 5 years
  • new constructions, used as primary residence, funded over 50% by loans from the state benefit from an exemption of 10 years
  • people aged over 75 on January 1 of the tax year and whose income tax reference (the year before the tax) does not exceed a maximum amount for each year, are exempt fromproperty tax. For 2016, the income tax reference was not to exceed € 10,697 for the first part of the family quotient.


Note however that the government has implemented since 2015 a temporary device to keep the exemption from property tax for people who were previously exempted because of their age and income.

Thus, people over 75 years and holders of Aspa or Asi who had lost the benefit of the full exemption from property tax in 2015 were eventually exempt – those who had already paid the tax when the provision was made have been reimbursed since – and they still are in 2016.

Calculation of property tax

The calculation of the property tax is based on the cadastral rental value, which corresponds to what he could earn if rent up to market conditions.

Note that the rental value, updated each year, also comes into account in the calculation of council tax. The tax base of property tax on the frame is half of this value, an allowance of 50%.

For unbuilt properties, this reduction is 20%. rate, set by local authorities, are then applied to the database. The result is the amount of property tax payable.

Date of property tax

The property tax is established depending on the situation known on January 1 of the tax year.

Receipt of property tax

Property owners receive their notice of property tax in September.

The property tax of about a month before the receipt of the notice of council tax.

Date of payment of property tax


The deadline for payment of the 2016 land tax is set at:

– October 17, 2016 for payment by mail,
– October 22 2016 for a payment online.


In case of delayed payment, an increase of 10% applies.



Source : cabinet-roche.com

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