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The _taxe foncière_ is a local property tax that is payable, barring exemptions, if you owned French property on January 1 of a given year. The tax most people are concerned with is called

in full _taxe foncière sur les propriétés bâties_, and is for houses and flats as well as their adjoining facilities and gardens (and many kinds of commercial buildings). There is also a

version called _taxe foncière_ _sur les propriétés non-bâties_ for land with no associated buildings. The revenue goes directly to your _mairie_ and in some areas a part goes to an

intercommunal body, to fund local schools, sports facilities, roadworks etc. A part also used to go to departmental councils, but that is not the case since 2021. WHO PAYS IT? The owner of

the property usually pays it, even if it is rented out. In the case of a home being owned in_ usufruit _only – life interest – it is the person who holds the_ usufruit _that pays. It is not

usually payable on caravans and mobile homes unless they are fixed to the ground with masonry. HOW IS IT WORKED OUT? _Taxe foncière_ is based on a theoretical annual rental value calculated

by the tax office, called the _valeur locative cadastrale_ (VLC). This figure, which will probably not bear much resemblance to the actual market value you would obtain if you rented it out,

takes into account various factors such as location, quality of construction and comfort. VLCs were in many cases last worked out properly according to market values in the 1970s and since

are increased annually and also readjusted for individual properties if they are extended or improved (for example if you declare a new swimming pool). A long-awaited reform of the VLCs to

better take into account changes in the desirability of certain properties and areas in recent decades is now not expected to apply until 2026. The VLC is divided in half, to take account of

expenses such as maintenance, insurance and repairs, and then has a percentage rate applied to it that is voted on by your local authorities. This gives the payable amount billed to the

homeowner. ARE THERE ANY EXEMPTIONS AND REDUCTIONS? There are several reductions or exemptions, linked to factors such as age, disability or income. One of the exemptions, for main homes

only, is for older people who receive the French pension top-up benefit Aspa or who are recipients of the _Allocation supplémentaire d’invalidité_ (Asi). They must occupy their home either

alone or with people on the same benefits, or with their dependants, or with people whose net annual income (_revenu fiscal de référence_ shown on the _avis d’impôt_) is not above certain

limits. In 2023, the _revenu fiscal de référence _limit is €11,885 for a single person, and €18,233 for a couple. People who have _Allocation d’adultes handicapés_ (AAH) and those aged over

75 on January 1 may also benefit but their incomes must not exceed these amounts. The exemption for over-75s is also available for second homes, but must be requested. In other cases the tax

office should apply the exemption automatically – but you should contact them if they do not. A reduction of €100 is available for those aged 65-75 on January 1 of the year in question if

their incomes are within the relevant ‘modest’ amounts defined by the government and meet the requirements with regard to people who live with them. Certain buildings are also by definition

exempt, for example if you live in a new building rated as especially energy-efficient (‘BBC’) there is often a 50% reduction or an exemption for the first five years, depending on the rules

in the local area. This has to be requested in writing before the first year in which it is to apply. There is also, in many communes, an exemption for the first two years for newly-built

homes, for which a declaration must be sent no later than 90 days after the work is complete. Older buildings (built before January 1989) which have been subject to works to improve their

energy efficiency may also under certain conditions benefit for a three-year period from exemption from 50-100% depending on the commune. If you normally rent a property out but it stood

empty for three months or more because you could not find a tenant, you can request a pro-rata reduction of the tax. The tax is not due on agricultural buildings. READ MORE: HOW DO I GET A

NUMÉRO FISCAL TO ACCESS THE FRENCH TAX SITE? WHEN IS IT PAYABLE? This depends how you pay it, and there are several options. Bills (_avis d’impôt_) for this tax go out in the late summer to

autumn, with online versions appearing earlier than the paper bills in people’s personal spaces at impots.gouv.fr One popular way to pay is by_ mensualisation_, in 10 monthly direct debit

instalments payable on the 15th of the month from January to October, with balancing payments possibly payable in November and December if your final tax bill has risen in a given year

compared to the previous year. The instalments are each one tenth of the previous year’s tax. In this case your bill will show if you have more tax to pay, for example if rates in your area

have increased compared to previous years – and, if not, the October instalment will have been the last. You can opt for_ mensualistion_ for a year that is already underway, until June 30,

with payments starting the month after you apply. After that you can sign up for the following year. You need your tax number (_numéro fiscal_), a previous_ avis d’impôt_ bill and a bank

account in France or Monaco. It can be done via your online personal space, by phone (see number on your last _avis_) or via a request through the secure messaging service in your online

space. Otherwise, the main annual payment deadline falls in mid-October, for anyone paying by bank transfer or traditional methods such as cash, cheque or TIPSEA slip or by cash or card at a

tabac using_ paiement de proximité _(these methods are only for those with modest bills, up to a few hundred euros). Those paying by direct online payment get an extra five days to pay,

with the payment taken from bank accounts another five days later; meanwhile those wanting to use_ prélèvement à l’échéance _(a one-off direct debit) need to choose this by the end of

September if they have not paid this way before, and the debit is taken ten days after the initial mid-October deadline. WHAT IF I DO NOT AGREE WITH MY BILL? If you notice a sudden rise in

your bill, a likely reason is that your local _mairie_ and/or intercommunal body has hiked the percentage (however _mairies’_ rates are higher than the intercommunal bodies’ so are more

likely to have a noticeable effect). Alongside an across the board increase of 7.1% in _taxe foncière _payments in 2023, individual towns and communes can set their own rates. This has lead

to _taxe foncière _payments shooting up in major cities like Paris (more than a 50% increase), Grenoble (more than a 25% increase) and Lyon (more than a 15% increase). READ MORE:WHICH FRENCH

TOWNS OR CITIES HIKED THEIR PROPERTY TAXES THE MOST? Once you have received your bill, the rate (_taux_) should be clearly shown on this; last year’s rate is typically also shown for

comparison. Otherwise if in doubt check with your _mairie_ as to its rate this year, compared to last. If you want to check details of how your home’s VLC is worked out, you may request a_

fiche d’évaluation_ (form 6675) from your area’s _centre des impôts foncier_, usually located in the department’s main tax office. As mentioned, these are set to be reformed in coming years,

but otherwise are not usually subject to significant change unless you have reported an extension or new facilities etc. If you wish to complain because you think something is wrong, you

have until the end of the year after the one in which you received the bill to make a formal complaint. However, in the first instance a visit to the _centre des impôts foncier_ to discuss

the problem, or sending a query via the private messaging service in your online space may be the best avenue. If you wish, you can make a formal _réclamation_ online, by letter or in person

at the tax office. For further details and an online application link SEE HERE. RELATED ARTICLES IMPÔT, REDEVANCE, TAXE: UNDERSTAND THE SUBTLE DIFFERENCES IN FRENCH TAXE FONCIÈRE, TAXE

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