The repeated heat waves this year may have convinced you to have the air conditioning at your home. A good way to lower the temperature … but also to increase your local taxes, like the property tax or the housing tax on second homes. As a reminder, the amount of these local taxes is determined from the cadastral rental value of your property -that is to say the theoretical rent that you could draw -, reduced by 50% and then multiplied by the tax rate voted by your local community.
However, as explained by the Directorate General of Public Finance (DGFIP) at Capital,, “The rental value of residential premises is determined taking into account the consistency and physical characteristics of the house or the apartment”. Concretely, this value is obtained from the surface of your accommodation, weighted according to various criteria, “Representative of the level of comfort in housing” and defined by the General Tax Code (CGI). Count for example 4 additional square meters for running water, 2 more square meters if the gas or electricity are installed, 5 square meters per bath, 4 square meters per shower, 3 square meters per WC. “These elements include heating, which is taken into account at the rate of 2 m² per main room and bathroom”indicates the tax administration in Capital.
No obligation to declare this work on old housing
But in the overseas departments (Dom: Guadeloupe, Guyana, Martinique, Mayotte, Reunion), an identical scale is applied “For the central air conditioning provided for in the equivalences applicable in the overseas departments”specifies the Official Bulletin of Public Finances – Taxes (BOFIP). In other words, the presence of an overseas air conditioning system – which “Constitutes, in summary, the parallel of the presence of heating in the hexagonal departments”judge the taxman – is also taken into account at the rate of 2 m² per main room and bathroom in the area of your accommodation.
Thus, installing an air conditioning will increase your property tax if you live in Guadeloupe, Guyana, Martinique, Mayotte or Reunion, in the same proportions as central heating in mainland France. Finally, note that if the owner of a new accommodation must indicate the description of his property (including the presence of central heating or air conditioning in the French overseas departments) within 90 days of the completion of construction work on the site taxes.gouv.fr (“Real estate” section), this declaration is not compulsory if the installation occurs on an old housing. On the other hand, the administration “Can at any time note this change, described as a change in physical characteristics, and draw the consequences on the assessment of the property”said the DGFIP. But anyway, if you have the air conditioning installed at your home in mainland France, your property tax, just like your possible Housing tax on second homeswill not be impacted.
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