Local taxes

Property tax 2024: how to dispute the amount or validity of your tax?

Publié le 03 octobre 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Are you the owner or usufructuary of an apartment or house? You must pay property tax on built property no later than October 20, 2024, even if the property is rented to a tenant. If you find an error, you have until December 31, 2025, to file a complaint with the tax authority.

Your property tax notice has been available online since August 28, 2024 if you are not monthly, and since September 20, 2024 if you are monthly. You can view it within your particular space on impots.gouv.fr, in the “my events” and “documents” topics.

The payment deadline is 20 October 2024 midnight if you choose online payment; and 15 October 2024 if you choose another payment method (check, cash...).

There are a few property tax exemptions, related to the property or the person who owns it, including a property tax exemption on your principal residence if you own the propertysolidarity allowance for the elderly. You can find the different cases of exemptions on our property tax factsheet on built properties.

If you dispute the amount, or the validity, of your tax, you can make a claim to the tax authority. To do this, you must:

  • log in to your particular space on impots.gouv.fr ;
  • Access your secure e-mail (the button is located at the top right of the page)
  • Click on “write”.
  • Select the reason "I report an error in my tax calculation" and then "my application is for property tax".
  • Select the year.
  • write your request (you can add attachments).

Once the form is completed and validated, a request summary screen is displayed. You are notified by email of the processing of your request, and you can view the tax administration's response in the secure messaging of your particular space.

You can make this claim by paper mail (to be sent to the tax office at the top of your property tax notice). A simple letter on free paper is enough. You must include in your mail all the elements that are relevant to the processing of your application, including the references mentioned on your property tax notice. You must also attach supporting documents, if applicable. You can indicate your phone number if you wish, specifying the times at which you can be reached. Your public finance center will be able to call you if necessary.

You can also go directly to the counter of the service concerned in your public finance center; or you can call the department that manages your case if your case is not too complex and the service in question can provide you directly with the explanations you want (you will have to confirm your complaint in writing if necessary).

Regardless of the means of communication chosen, your complaint must be made no later than december 31, 2025 for the 2024 property tax.

Warning  

The claim does not exempt you from paying your tax. If your claim is accepted, the amount paid will be refunded.

However, you can accompany the challenge of your property tax notice with a request for a stay of payment. You must then inform the tax authority that you wish to defer payment of your tax. If your claim is rejected, you will then have to pay the contested tax and a 10% increase due for late payment.

What types of errors may be present on your property tax notice?

Various types of errors are possible on a property tax notice, including:

  • a failure to take account of a reduction or exemption, which you may benefit from, inter alia, because of your age or the situation of your property;
  • a failure to establish cadastral rental valueIn other words, the notional annual rent that you would receive if your property were rented. This value may change over the years depending on the changes noted by the tax administration, such as the expansion of the living space of your property, the completion of major works, or the purchase or construction of additional equipment (garage, swimming pool, veranda...). To find out how the cadastral rental value was established, you can ask for the valuation card of your property from the property tax center on which this property depends. This document contains all the elements that make it possible to establish the cadastral rental value of your property (category assigned to your property, weighted area retained...).

Reminder

The amount of your property tax is calculated by multiplying the taxable base of your property (cadastral rental value) by an applicable tax rate which is voted by the local authority on which the property in question depends. This community may decide each year to reduce, maintain the same level as the previous year or increase the applicable tax rate. This information appears on the front of a dedicated insert attached to your property tax notice.

Your property tax notice may also include a household waste collection tax.

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