What is property tax?
Definition
The property tax, like the housing tax, is part of the local taxes. It is perceived each year by local authorities. It is due by the owners of a property, for rent or not.
A tax that applies to built properties (TFPB)
The property tax applies to built properties (TFPB), such as:
- houses or apartments,
- parking lots,
- dependencies,
- pools,
- The boats used in a fixed point …
A tax applicable to non -built properties (TFPBN)
But also with non -built properties, such as:
- agricultural exploitation lands,
- The soils of built properties …
We then speak of property tax on non-Bâti (TFPBN). This property tax is often accompanied by taxes assimilated to local taxes, such as household waste taxes.
Who should pay the property tax?
Property tax is a tax due only by Owners or usufructuary. The liable for property tax can thus be an individual, a company or a legal person (commercial company or real estate company). If the property is rented, the owner is still liable for the property tax.
What properties are eligible for this property tax?
The property tax is due by the owners of built or non-Bâties properties. In the event of the sale of the housing in life, it is to the buyer that the payment of the property tax returns.
Built properties (TFPB)
A built property encompasses all constructions which may have residential use or professional use. To be taxable, it must fulfill two conditions:
- Be fixed to the ground (with impossibility of moving it)
- Present the character of real building
As a type of built property, we find:
Non-Bâties properties (TFPBN)
A non-bâtie property is a land that can take several forms:
- mine,
- pond,
- rural land,
- Salant marshes …
How is the amount of the property tax calculated?
The calculation of the property tax is made by the tax administration from three elements.
The cadastral rental value of the property
The cadastral rental value of the property intervenes in the calculation of the property tax. It corresponds to the amount of a theoretical rent which could be applied if the property was rented. This amount is revalued each year according to the harmonized consumer price index (IPCH) in order to take into account the evolution of rents.
In 2025, taking into account the value of the IPCH noted in November 2024, the revaluation coefficient was set to 1.068or a flat -rate increase of 1.7 % from the calculation base of built and not built properties (excluding professional premises).
The revaluation coefficient
The revaluation coefficient is voted each year by the government during the vote of the finance law.
The tax rate voted by the municipalities
Each year, the municipalities and public inter -municipal cooperation establishments vote their applicable rate for the payment of property tax. The rate applicable for the payment of the property tax of a property is that voted by the municipality of the location of the property.
What are the tax base and the amount of the property tax in 2025?
The amount of the property tax is equal to the tax base X The tax rate voted by the municipality.
Base of taxation of the property tax
For built properties, the tax base is equal to 50 % of the rental value of the property. For non-Bâties properties, this tax base is equal to 80 % of the rental value of property. To this tax base, it is necessary to apply, whether for built and non-Bâties properties, the rate of revaluation. He rises to 1.068 % for 2025.
Application of local authorities
Once the tax base has been determined, it is necessary to apply the rate voted by the local community to find out the amount of the property tax to be paid.
When should we pay the property tax in 2025?
Date of sending the taxation of land taxes
The property tax is paid each year by the taxpayers who are owners on January 1 of the taxation year of a built or non-Bâtie property. The owners and usufructructures receive a tax notice at the property tax at the end of the summer. In 2025, property tax notices will start to be sent from the August 28 For non-indefinite taxpayers. They will be for monthly taxpayers from the September 20.
Date of sending reviews in paper format
Monthly taxpayers who have opted for the paper format will receive their opinion by post from the September 22 to October 8, 2025 and August 25 to September 19 for non -monthly.
Deadline for payment of the property tax in 2025
The property tax must be set to the payment deadline indicated on the notice. For online payments, it is fixed at October 20 and for others, at October 15.
What are the payment methods for the property tax?
If the amount of the property tax exceed 300 eurosit must be paid by dematerialized route (withdrawal or remote control). Below 300 euros, the property tax can be paid:
- Online on taxes.gouv.fr,
- by due debit (the sample is automatically taken 10 days after the due date),
- By monthly payment,
- By check,
- by TIP (interbank payment title),
- By transfer,
- in cash,
- by bank card.
What are the housing exempt from property tax?
New accommodation (main or secondary home) benefit from an exemption from property tax for two years. It begins from January 1 of the year following that of the completion of the accommodation. In the event of reconstruction work in his house or apartment, a declaration must be filed at the Center for Public Finances no later than 90 days after the work ends.
Who can be exempt from property tax?
Exemption for people over the age of 75 at low incomes
Some elderly people with low incomes are completely exempt from property tax. To benefit from this exemption, the following conditions should be fulfilled:
- be over 75 years old;
- occupy the accommodation alone or with his spouse or with dependents;
- income from the previous year must not exceed a certain amount (for the 2025 property tax, revenues from 2024 must not be superior to 12,679 euros for the first part of the family quotient).
Note :: People benefiting from the solidarity allowance for the elderly or the additional invalidity allowance are exempt from property tax under their main residence which they occupy under the conditions mentioned above.
Beneficiaries of ASPA, ASI and AAH
People affecting the solidarity allowance for the elderly (ASPA), the additional invalidity allowance (ASI) or the allowance for disabled adults (AAH) can benefit from a total exemption from property tax on their main residence. Whether they occupy their accommodation alone or with a spouse or with dependents. For AAH beneficiaries, their income must also not exceed a certain amount.
Property tax relief
A person over more than 65 years and under 75 may benefit from a lump sum reduction in 100 euros on the amount of the property tax. Provided to fulfill the same residential and income conditions as those mentioned above.
In the same way, taxpayers who are not subject to IFI and whose reference tax income 2024 does not exceed (for the 2025 tax) 12,679 euros for the first part of the family quotient, benefit from a Ceiling of their property tax on their main residence.
