After the numerous and sharp increases last year, the 2024 property tax should be less painful for property owners. After the record increase in the rental value – which represents half of the tax – of 7.1% in 2023, Bercy only increased it this year by 3.9%. This increase in the rental value automatically increases the tax in almost all municipalities.
The other half of the tax depends on the rate set by each municipality. This year, the several hundred inhabitants of Bénifontaine (Pas-de-Calais) and Lanarce (Ardèche) will see their tax rise by 50%, while in Fréchède (Hautes-Pyrénées) it went from 26% to… 1%.
In total, 1,009 municipalities increased the tax by 5% or more and only 261 by more than 10%. You can find the level of this tax in your municipality in the search engine below.
An amount linked to the value of the property and the decisions of the communities
“Property tax” is a generic name that groups together a set of taxes (on built properties, on unbuilt properties and on the collection of domestic waste) established as such at the beginning of the 20th century.my century, but has existed in various forms since ancient times. This tax only affects property owners, whether or not they reside in their property. Until last year, the tax on housing was added, which in principle must be paid by all residents, tenants or owners; it was completely abolished for main residences on 1Ahem January 2023.
The amount of property tax depends both on the value of the property on the rental market and on the taxes that local authorities (commune and community of municipalities or agglomeration) wish to collect. Since 2011, regions can no longer claim a share of property tax, and since 2021, municipalities receive the share previously allocated to departments, and the State has undertaken to compensate. “to the nearest euro” lack of income following the abolition of the housing tax.
The calculation is based on half of the rental value of the property, revised each year by the Ministry of Economy to take inflation into account; a more in-depth reform to include the value of the sector or surface area is planned for 2028. The proposal of each local authority is then applied to this base.
