Real estate tax

The real estate tax is a local tax due every year by the Propriétaire of a real estate.

In France

One calls commonly “real estate tax” the opinion of imposition. Actually there can be mainly on this opinion three different taxes:

the real estate tax on the built properties (TFPB)
the real estate tax on the undeveloped properties (TFPNB)
the Tax of removal of the household refuse (TEOM)

These taxes contribute to the formation of the tax resources of the communes, departments, areas or groupings of communes (EPCI).

These taxes are claimed with the owners, contrary with the tax of dwelling and the professional tax which are claimed with the occupants.

The cadastral Rental value contributes to the formation partial of the plate of the real estate tax on the built properties, the tax of dwelling and the professional tax.

Common provisions to the real estate taxes on the built and not built properties

The properties are imposed by the center of the taxes on land, in the commune where they are located.

In general the debtor of the tax is the owner. However if the building is:

burdened with usufruct,
rented by Emphyteutic lease,
rented by lease with construction,
rented by lease with rehabilitation,
is the subject of an authorization of temporary occupation of the public domain constitutive of a right in rem,

then, the real estate tax is established in the name of:

the usufructuary,
of the hereditary lessee,
of the taker with lease with construction,
of the taker with lease with rehabilitation,
of the holder of the authorization.

The real estate tax is due for the whole year by the owner of the good to January first of the current year.

Real estate tax on the built properties

Propiétés taxable

Of the General Tax Code, specifies that it is established a real estate tax on the property built located in France.

Of the General Tax Code, indicates the others propiétés subjected to the real estate tax on the property built.

Of the General Tax Code, indicates propiétés and real ones being given a permanent exemption of the real estate tax on the property built.

Are subjected to the real estate tax on the built properties, the built buildings, the constructions and buildings high above the ground or built in basement.

For the private individuals, they are primarily the buildings of dwelling and the carparks of which they are owners, that they are or not occupying places.

The commercial, industrial or professional buildings are also imposed on the real estate tax.

temporary Exemptions

New constructions can be given temporary exemptions (2, 15 or 25 years) of the real estate tax on the built properties.

General Tax Code: 2 years temporary exemptions for new constructions under certain conditions.

General Tax Code: temporary exemptions 15 years for the new constructions occupied by residences has moderate rent.

, of the General Tax Code: temporary exemptions of 15 or 25 years (various conditions).

Other exemptions, total or partial, limited in time or not, are left with the choice of the territorial collectivities.

As example, let us quote article 1383 E of the General Tax Code which stipulates that the Territorial collectivities can exonerate, during 15 years, the residences located in Zone of Rural Revitalization, aimed to the 4º of the L.351-2 article of the Code of Construction and the Dwelling which are, for their hiring, assets then improved by means of an financial aid of the National agency for the Improvement of the Habitat by natural persons.

Taxable amount

Of the General Tax Code, indicates that the taxable amount is equal to 50% of the cadastral Rental value.

Reductions

The real estate tax on cleanlinesses built can be reduced:

For vacant building, if the vacancy is independent of the owner, lasts more than three months and assigns the totality of the building of the general Code of the taxes
Under conditions of occupation of the buildings to the holders of the national bottom of solidarity of the general Code of the taxes
for the elderly of more than 75 years nontaxable to the income taxes of the general Code of the taxes

Real estate tax on the undeveloped properties

The undeveloped properties of any nature located in France are taxable with the real estate tax.

Certain categories of properties are never taxable, others are given temporary exemptions.

There exist also exemptions which each Territorial collectivity can choose, or not, to found (for example, the article 1395B General Tax Code lays down the possibility of exonerating the grounds planted out of truffle trees).

The taxable amount is equal to 80% of the cadastral Rental value.

Reductions are also pronounced with the profit of the young farmers or because of damage undergone on certain pieces.

Rates applied

The tax rates are voted by the Territorial collectivities (common, departments, some EPCI).

The rates concerning the EPCI without clean taxation (associations of communes) are calculated by the Administration starting from the voted product.

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