Question 17686 — local taxes

Summary

Mr. Frédéric Boccaletti questions the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty on the methods of implementing the revaluation of the property tax bases. In the fall of 2025, the Government announced a reform aimed at making the cadastral bases used to calculate property tax more reliable. This reform was based on the observation that the cadastral files, largely established in the 1970s, do not always take into account certain elements of comfort that are now widespread, such as running water, electricity, sanitary facilities or even heating. The stated objective was to carry out an automatic updating of this data in order to reassess the cadastral rental values ​​of the housing concerned and to increase the tax revenue of municipalities and public cooperation establishments. intercommunal. However, this reform has raised many concerns, both from local elected officials and taxpayers' associations, due to the potential property tax increases that it could result in for many owners. Faced with these reactions, the Government abandoned national and uniform implementation and initiated consultation with associations representing local authorities. It now appears that this operation to improve reliability could be carried out at the initiative of voluntary communities alone, in particular by means of agreements concluded with the departmental public finance directorates. Such a development would pose a risk of territorial inequalities, with taxpayers potentially being subject to different treatment depending on the municipality or intermunicipality in which their property is located. It could also lead, under the guise of tax fairness, to an increase in the tax pressure on owners who are already under heavy pressure. For example, such an operation would represent, according to estimates, additional tax revenue of around 65,000 euros for the municipality of Six-Fours-les-Plages. Consequently, he asks him to clarify the Government's intentions regarding the deployment of this system. In particular, he wishes to know what guarantees will be provided in order to avoid any disparity between territories, what margins of appreciation will be left to local authorities, whether the taxpayers concerned will be systematically subject to prior information and appropriate avenues of appeal and whether the Government intends to guarantee that this reliability operation does not result, in fact, in a new disguised increase in taxation weighing on owners, the sole responsibility of communities which will have to bear the unpopularity of the reform.

Machine translation from French. The official text remains authoritative.

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