Question 9417 — natural disasters

Summary

In the event of exceptional climatic events, the law allows, in terms of housing tax (TH) and property tax on built properties (TFPB), to take into account major damage suffered by property in the year (or years) following the disaster. If the accommodation is uninhabitable, no tax is applied, the uninhabitable nature of the accommodation being a case-by-case assessment by the service taxes. When buildings have suffered lasting and significant depreciation as a result of the disaster, the property rental value serving as a basis for the TH and TFPB of these properties may be subject to review. This is, in particular, the solution that was adopted following the floods of 2015 for premises located in the flood zone of the commune of Biot in the Alpes-Maritimes department. This revision, which consisted of modifying downward the special situation coefficient of the residential buildings concerned does not fall within the competence of the government but that of the community concerned. It will come into force, in accordance with the decision of the municipal council of September 28, 2017 having received a favorable opinion from the municipal direct taxes commission of April 20, 2018, for the TH and the TFPB for the year 2018.

Machine translation from French. The official text remains authoritative.

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