Property Tax, or taxe foncière, is mandatory for all property owners in France, regardless of whether they live in the property or not. This tax is calculated based on the cadastral value of the property and the local tax rate, which may change annually.
Usually, the tax notice is sent at the end of summer and is available online in the taxpayer's personal account on the website impots.gouv.fr. However, there are cases when the notice may not reach the recipient for several reasons:
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Delivery Error: Sometimes, the notice sent by mail may get lost during delivery. In such cases, it is recommended to check your account on the website impots.gouv.fr at the end of September to ensure that the tax has indeed been issued.
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Tax Exemption: Some municipalities may exempt new property owners from paying tax for a certain period to attract more residents to the region.
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Shared Ownership: If the property is co-owned by several individuals, the notice may be sent to only one of the owners. It is important to agree among all co-owners on who will be responsible for receiving and paying the tax.
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Recent Property Purchase: If you recently purchased the property, the tax office may not yet have updated the ownership information, and the notice may be sent to the previous owner. In such cases, it is recommended to contact the tax office to clarify the situation.
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Delay in Issuing the Notice: Sometimes, the tax office may delay sending the notice. In such cases, the payment deadline will be adjusted according to the new date of issuance.
The final deadline for paying the property tax is indicated in the notice and usually falls in mid-October. If you pay online, an additional few days are provided. The tax is generally paid in one installment, but you can request monthly payments. It is important to note that in case of late payment, a penalty of 10% of the tax amount will be charged.
The property tax is paid by the owner listed as of January 1 of the current year. If the property is sold during the year, the tax is usually shared between the seller and the buyer proportionally to the ownership period. This calculation is carried out at the time of signing the sale-purchase agreement. The notice is sent to the seller, which may result in the buyer not receiving the tax notice in the first year of ownership.
If you did not receive the notice or lost it, it is recommended to check the information in your personal account on the website impots.gouv.fr. If you find an error in the tax amount, you have the right to file a complaint and dispute the charged amount.
You can find more details about property tax and other taxes related to owning property in this article.
ServiceAzur has been involved in real estate sales and rentals on the French Riviera for over 20 years – our specialists will help you with taxation and bureaucracy-related issues and assist you throughout the process of buying or selling a property from start to finish.
