Question 34978 — local taxes

Summary

Mr. Yves Daniel draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the difference in treatment between karting circuit associations and stud farms or even land occupied by greenhouses allocated to an agricultural operation, with regard to taxation under the property tax on built properties (TFPB). The amount of the TFPB corresponds to the buildings located on the plot but also to the total square meters of the circuit, which exponentially increases the tax. With the recent revision of the rental values ​​of professional premises as of January 1, 2017, the TFPB owed by the owners of karting circuits has exploded. Furthermore, this increase must continue over 10 years. The purpose of this smoothing is to introduce progressiveness into the effects of reform induced by the new revised rental value and ultimately arrive at the actual amount of the tax due. Faced with such a future increase, associations cannot financially keep up. Indeed, a 1901 law association is unable to pay such a sum as it does not generate profits and is made up of volunteers. Intended to promote sports practice (competition and leisure), it acts as a vector of social ties in the territory. Such an increase in the TFPB can only contribute to its endangerment and, in the short term, to its disappearance to the extent that it is incapable of supporting such financial pressure. Also, it seems necessary and fair to exempt from payment of the property tax on built properties (TFPB) only the “land” part for karting circuit associations, like the existing exemptions for stud farms or for land occupied by greenhouses allocated to an agricultural operation. This is why he asks what measures the Government plans to take to put an end to this difference, in order to guarantee equal treatment between karting circuit associations and stud farms or even greenhouses assigned to an agricultural operation.

Machine translation from French. The official text remains authoritative.

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