Question 14155 — local taxes

Summary

Mr. Fabien Matras draws the attention of the Minister of Action and Public Accounts to the revision of cadastral rental values. The cadastral rental values ​​(VLC) were established in 1970 and revised in 1980. There is now unanimous agreement on their obsolescence. The mismatch between tax bases and reality leads to situations of real injustice, particularly between old housing and new housing, which question the principle of equality before taxes. This is one of the reasons which motivated the President of the Republic's desire to abolish the housing tax. Certain housing located in attractive neighborhoods benefits from low local taxes since the rental value of these properties has not been updated for 50 years. On the other hand, more modest housing in new neighborhoods will be subject to significantly higher taxes. higher due to a calculation of the cadastral value which is no longer in line with contemporary reality. Indeed, cadastral rental values ​​make it possible to calculate the main direct local taxes, including property taxes, housing tax, business property tax and their related taxes. The revision of rental values ​​was initiated in 2010 and, although postponed several times, a first step was reached with the entry into force on January 1, 2017 of the new rental values for professional premises, according to the terms set out in article 48 of law no. 2013-1279 of December 29, 2013 launched an experiment in revising values rental income for residential premises and premises used for carrying out a salaried activity at home in five departments. Two lessons can be learned from this experience. The first is that the General Directorate of Public Finances (DGFiP) has a good knowledge of the housing stock, both of the nature of the premises (apartment, house, outbuilding, exceptional premises) and their consistency (surface areas). The second is that the rental values ​​of residential premises belonging to the private stock would increase by 151.5%, before rebasing the rates - in fact, the rates would be reduced to ensure that communities receive a constant tax product. However, in most departments of France, the tax services are unable to carry out this considerable readjustment work. Therefore, certain communities enter into agreements with the DGFIP to work there concert. He therefore questions the advisability of considering an incentive aimed at a generalization of agreements between municipalities or public establishments of voluntary intermunicipal cooperation and the tax services. This would make it possible to accentuate the dynamic launched in 2010.

Machine translation from French. The official text remains authoritative.

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